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International Journal of Economics, Management and Accounting
Published by Asosiasi Riset Ekonomi dan Akuntansi Indonesia
ISSN : 30480396     EISSN : 30469376     DOI : 10.62951
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
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
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 42 Documents
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The Influence of Sustainable Investment on Guizhou SME Performance Based on ESG Standards Chengwei Wen
International Journal of Economics, Management and Accounting Vol. 1 No. 2 (2024): June : International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v1i2.41

Abstract

This study investigates the connection between Environmental, Social, and Governance (ESG) factors that can impact a company's financial and operational performance. The research looks at how stakeholder and legitimacy theories can help explain the effects of the variables used in the study. Additionally, the study makes a unique contribution to the existing research on ESG and performance by examining the link between ESG and firm performance over ten years. Furthermore, the study explores the relationship between ESG and operational performance in SMEs in Guizhou. This provides valuable insights into how ESG can impact the performance of SMEs. ESG provides a comprehensive framework for businesses and investors to address environmental, social, and corporate governance issues. It promotes integrating economic and social benefits for sustainable corporate management and financial investment development. The number of respondents for this study was 380 enterprises from Guizhou. The results of this study show that parents’ purchase intention on training courses for their children would be impacted by their transformational leadership, organizational innovation, and social capital.
Comparative Analysis of Accounting Information’s Quality Pre and Post IFRS Adoption Mira Apriliana Sari; Liza Alvia; Agrianti Komalasari; Sari Indah Oktanti
International Journal of Economics, Management and Accounting Vol. 1 No. 2 (2024): June : International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v1i2.47

Abstract

Adoption of IFRS in Indonesia began in 2008, namely the initial adoption stage of IFRS based on Indonesia's commitment to support its achievements in one global accounting standard at the G20. IAI itself formulated the full adoption of IFRS in several stages, namely (1) the initial stage of IFRS adoption which began in 2008, (2) the convergence stage of preparation for full adoption of IFRS in 2010, (3) the first stage of full adoption of IFRS which began in 2012, (4) the second stage of full adoption of IFRS in 2015, (5) the third stage of full adoption of IFRS in 2018, (6) and the fourth stage of full adoption of IFRS in 2020. IFRS adoption is sought as a form of improving good financial reporting in improving quality of accounting information. This research will examine differences in the quality of accounting information before and after full adoption of IFRS. This research will take a sample of telecommunications sub sector companies,healthcare, and consumer non-cyclical registered as a member of the BEI. This research examines the value relevance of Ohlson's stock price proxy. The analysis technique used is paired sample t-test with a significance level of 5%. This research concludes that the full adoption of IFRS stage one has contributed to improving the quality of accounting information. This research shows that the quality of accounting information as seen from its value relevance will increase followed by a high increase in disclosure.
Influence Of Physical Work Environment Factors, Equipment And Materials On Occupational Health And Safety In Ahass City Workshop Poor Anas Firman Adi
International Journal of Economics, Management and Accounting Vol. 1 No. 2 (2024): June : International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v1i2.50

Abstract

In operate activity – activity his business, company must capable utilise source Power in the company. Wrong one of the most important aspects of resources within the company is the source Power man Which works as wheel drier activity company. One of the factors that can form satisfaction Work is the existence of guarantees and conditions Work Which comfortable for member organization. And K3 is wrong One factor Which can influence satisfaction Work .
Integration Of Green Monetary and Green Fiscal Policies In Supporting The Effectiveness Of Economic Transformation Towards Development Sustainable In Indonesia Putri Valentine; Sabilayana Sabilayana; Rusiadi Rusiadi; Suhendi Suhendi; Lia Nazliana Nasution
International Journal of Economics, Management and Accounting Vol. 1 No. 2 (2024): June : International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v1i2.52

Abstract

This research aims to determine Renewable Energy, Emission Intensity, Life Expectancy, and Unemployment Rate on Gross National Income (GNI) in Estonia, Finland, Germany, Hungary, and Norway. The variables in this research are Renewable Energy, Emission Intensity, Life Expectancy, and Unemployment Rate as independent variables, while the Gross National Income variable is the dependent variable. This research uses secondary data taken from the OECD from 2011-2023. The data analysis technique used is the Autoregressive Distributed Lag (ARDL) panel. The research results from the ARDL model analysis show that the country that is able to become a leading indicator for the stability of the GNI rate is only Norway. This is because all the variables or indicators in the research, namely (Renewable Energy, Life Expectancy, and Unemployment Rate), this country has a significant effect on GNI. while the Emission Intensity variable does not have a significant effect on GNI. If we look at the stability of the short run and long run, the Unemployment Rate variable, both in the short and long term, significantly controls the stability of GNI.
Improving The Efficiency and Quality of Sharia General Insurance at Sun Life Insurance at PT. Sun Life Syariah Medan Branch Nurjannah Nurjannah; Rahmi Syahriza
International Journal of Economics, Management and Accounting Vol. 1 No. 2 (2024): June : International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v1i2.53

Abstract

In general, insurance is providing risk protection to the insurer, namely an insurance organization and an agreement agreed upon for a certain period of time. PT Sun Life Syariah Medan Branch is a Sharia general insurance organization located on Jl. Captain Jumhana No. 127, Sukaramai II, Kec. Medan Area, Medan City, North Sumatra. The aim of this research is to find out how to increase the efficiency and quality of superior Sharia general insurance products at PT Sun Life Syariah Medan Branch. The research method uses qualitative methods. The research results obtained are that the level of efficiency of an organization is not determined by the amount of total income, total expenditure, or the total capital owned by the company. However, on the contrary, it is influenced by the business's ability to maximize profits through the effective use of its own resources, which determines the level of efficiency. For this reason, it can be concluded that the Sun Life Financial Syariah Medan Branch organization has better management skills than traditional insurance organizations to design products optimally and minimize the costs required.
The Influence of Integrated Reporting and ESG Risk on Sustainable Development Goals in LQ45 Index Companies for the 2020-2022 Period Devina Pauline Samosir; Liza Alvia
International Journal of Economics, Management and Accounting Vol. 1 No. 2 (2024): June : International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v1i2.54

Abstract

This study aims to analyze the influence of integrated reporting and ESG risks on sustainable development goals in companies listed in the LQ45 index for the 2020-2022 period. This research method uses a quantitative approach by collecting data from financial reports and company sustainability reports. Integrated reporting is measured using indicators of integrated reporting elements and ESG risks are taken based on risk assessments related to the environment, social and corporate governance published by the IDX in collaboration with Morningstar Sustainalytics. The sampling method used purposive sampling and 36 companies were observed within 3 years so that the resulting data was 108. The results of this research show that integrated reporting has a significant positive influence on sustainable development goals. However, ESG risks have no effect on sustainable development goals. Therefore, companies need to implement integrated reporting practices in contributing to the SDGs.
The Influence Of Human Resource Management In Increasing Visitor Satisfaction At The Sultan Agung Banjarbaru Islamic Hospital Junaidi Junaidi; Amalia Wahyuni
International Journal of Economics, Management and Accounting Vol. 1 No. 2 (2024): June : International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v1i2.55

Abstract

This study aims to examine: about the function of Human Resource Management (HRM) in a company in increasing customer satisfaction, especially for patients at Sultan Agung Islamic Hospital Banjarbaru. The research design is a qualitative research which is a type of field survey research and a type of research whose findings are not obtained through statistical procedures or other forms of calculation. The results showed that human resource management is very influential on the satisfaction of visitors or patients at the Islamic Hospital Sultan Agung Banjarbaru, the results of the study obtained from several dimensions, namely: reliability, responsiveness, assurance, empathy, physical appearance. And from these results indicate that the informants are not satisfied with the dimensions of reliability, responsiveness, empathy and physical appearance due to queuing problems, health workers do not provide good explanations and understanding, doctors pay less attention when providing services. Meanwhile, informants who are satisfied only with the guarantee variable because the service they get is very good and the doctor is able to assure the patient's recovery, provides a sense of security, is friendly, polite and gentle.
The Effect Of Retrenchment Policy On Financial Recovery Of Hospitality, Restaurant and Tourism Sub-Sector Companies During The Covid-19 Pandemic Ribka Tasya; Liza Alvia
International Journal of Economics, Management and Accounting Vol. 1 No. 2 (2024): June : International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v1i2.57

Abstract

The purpose of this study is to investigate how retrenchment practices affected the company's ability to recover financially from the Covid-19 pandemic in the years 2020–2022. The population in this study were all (41) hotel, restaurant and tourism sub-sector companies listed on the Indonesia Stock Exchange with a research sample of 27 companies. Logistic regression analysis was employed as the data analysis technique in this study. The return on assets change index is used to quantify the financial recovery. The assets retrenchment variable is measured using the assets retrenchment ratio formula and the expenses retrenchment variable is measured using the expenses retrenchment ratio formula. Meanwhile, the downscoping variable is measured using the Herfindahl index. The results of this study indicate that assets retrenchment and expenses retrenchment have no effect on financial recovery. Meanwhile, downscoping has an effect on financial recovery.
Analysis of the Dairy Milk Supply Chain at Sapi Juara Farm, Bogor Regency Rizki Yuda Musidi; Mutiara Azzahra; Desri YN Damanik; Ranjani Nuralifah; Eka Rindah Yani; Khoirul Aziz Husyairi; Tina Nur Ainun
International Journal of Economics, Management and Accounting Vol. 1 No. 2 (2024): June : International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v1i2.59

Abstract

Pamijahan District in Bogor Regency, West Java, is known as one of the main sources of milk supply for dairy cows in the region. Dairy cow's milk is a product that has high and stable demand and selling value. Supply Chain Management (SCM) at Sapi Juara Farm in Pamijahan District involves the distribution of dairy cow's milk which includes product flow, information and finance. This study aims to understand the SCM of dairy milk at Sapi Juara Farm, including product flow, information and finance, as well as efficiency as measured through marketing margin and farmer's share. This research uses quantitative descriptive methods with primary data obtained from interviews. The results of the analysis show that there is a flow of dairy milk products, a flow of information from farmers to various actors in the supply chain, and a flow of funds that includes costs and profits from nine distribution channels that influence the performance of the supply chain based on the payment system. From the analysis of the profit share value, it can be seen that the SCM for dairy cow milk in Pamijahan District is running efficiently. It is hoped that SCM in Pamijahan District can be more efficient to avoid losses at each stage or link in the chain and stabilize milk prices in the market, while improving the welfare of farmers, especially at Sapi Juara Farm.
Breakthrough Radical Innovation From An Islamic Perspective: A Literature Review Dwi Retna Sulistyawati; Tri Handayani; Rita Andini; Sukamto Sukamto; Heri Poerbantoro
International Journal of Economics, Management and Accounting Vol. 1 No. 2 (2024): June : International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v1i2.61

Abstract

Radical innovation is a breakthrough change in the overall pattern of the old system, as a form of implementing new ideas to achieve a competitive advantage. Radical innovation is a solution to escape from external environmental pressures in the form of competition, deregulation in the industry, scarcity of resources, and higher customer demands. This study builds a conceptual model from an Islamic point of view: the value of maslahah in all cases provides benefits or goodness from radical innovation. Maslahah means the good rewards promised by God in this world and the hereafter, thus maslahah implies the benefits of this world and the hereafter, which encourages people to always think and produce new things that are beneficial.

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