https://ij.lafadzpublishing.com/index.php/IJEMA/issue/feed International Journal of Economics, Management and Accounting (IJEMA) 2024-06-30T00:00:00+00:00 Usman Jayadi ujayadi@gmail.com Open Journal Systems <p><strong>International Journal of Economics, Management and Accounting (IJEMA) | ISSN (e): <a href="https://issn.brin.go.id/terbit/detail/20230722280091811" target="_blank" rel="noopener">2988-7615</a> </strong>publishes research articles related to Economics, Management and Finance.</p> <div>The research studies that are acceptable for publication in this journal are:</div> <div><strong>Economics:</strong> <em>development economics, applied economics, monetary economics, public economics, industrial economics, international and regional economics, natural resource economics, human resource economics, and sharia economics).</em></div> <div> </div> <div><strong>Management: </strong><em>Strategic Management, Marketing Management, Public Relations Management, Sales Management, Procurement Management, Finance and Accounting Management, Human Resources Management, Technology and Information Management, R&amp;D Management, Engineering Management, Project Management, Risk Management, Change Management).</em></div> <div> </div> <div><strong>Accounting: </strong><em>Financial Accounting, Auditing, Management Accounting, Cost Accounting, Tax Accounting, Budgeting, Governmental Accounting, and Accounting System.</em></div> <div> </div> <div><strong>International Journal of Economics, Management and Accounting</strong> is published monthly starting in its first issue in June 2023 with a maximum of 20 published articles per month.</div> https://ij.lafadzpublishing.com/index.php/IJEMA/article/view/139 Multidimensional Poverty Analysis on the Islands of Java–Bali 2014-2018 2024-06-06T17:31:33+00:00 Fera Citra Mursalita Feracitra1117@gmail.com Zulfa Emalia Zulfaemalia@feb.unila.ac.id <p>Poverty continues to be an issue faced by all nations, especially in developing countries. Poverty refers to a condition where an individual or a group of people lacks the ability to meet the minimum standard of living considered appropriate for a decent life. Measuring poverty solely through monetary dimensions is insufficient; hence, a multidimensional approach to measuring poverty is crucial. During the period from 2014 to 2018, the highest reduction in the Multidimensional Poverty Index occurred in 2014, with a percentage decrease of 18.4%. This study uses secondary data and panel data analysis on 7 provinces in Java and Bali from 2014 to 2018 to examine the impact of the Multidimensional Poverty Index in Java and Bali. The study shows that 1) Gross Regional Domestic Product has a significant negative effect on the Multidimensional Poverty Index in Java and Bali. 2) The prevalence of malnutrition in toddlers does not significantly affect the Multidimensional Poverty Index in Java and Bali. 3) The average length of schooling has a significant negative effect on the Multidimensional Poverty Index in Java and Bali. 4) The source of electricity has a significant positive effect on the Multidimensional Poverty Index in Java and Bali.</p> 2024-06-06T00:00:00+00:00 Copyright (c) 2024 Fera Citra Mursalita, Zulfa Emalia https://ij.lafadzpublishing.com/index.php/IJEMA/article/view/140 The Influence of GDP, Third Party Funds, and Non-Performing Loans on Credit Procyclicality Behavior in Government Banks 2024-06-07T09:54:40+00:00 Nabila Putri Naisya nabilaanaisya@gmail.com Nurbetty Herlina Sitorus nurbetty.herlina@feb.unila.ac.id <p>This research aims to determine the influence of GDP, Third Party Funds, and Non-Performing Loans on credit procyclicality behavior at Government Banks. The method and analytical tools used in this research are panel data regression with the dependent variable, namely Credit, and the independent variables, namely GDP, Third Party Funds, and Non-Performing Loans. The scope of this research is BUMN Banks with a time span of 2017-2022. This research shows that the best model chosen is the Fix Effect Model with the results that GDP, Third Party Funds and Non-Performing Loans have a positive and significant effect on credit distribution, which shows that there is procyclical behavior in government banks.</p> 2024-06-07T00:00:00+00:00 Copyright (c) 2024 Nabila Putri Naisya, Nurbetty Herlina Sitorus https://ij.lafadzpublishing.com/index.php/IJEMA/article/view/142 Factors that Women Consider When Choosing to Work (Case Study of the Salted Fish Processing Industry on Pasaran Island, Bandar Lampung) 2024-06-10T14:13:11+00:00 Arif Irawan contact.arifirawan@gmail.com Dedy Yuliawan dedy.yuliawan@feb.unila.ac.id <p>The workforce in the salted fish processing industry in Pulau Pasaran Tourism Village is predominantly composed of women, particularly housewives. This industry was selected for the study due to that it has the highest number of female workers in Bandarlampung City. The objective of this study is to analyze the impact of husbands' income, workers' wages/salaries, and the number of dependents on the contribution of female workers in Pulau Pasaran. The population of the study includes female workers employed in the salted fish processing industry and living in Telukbetung Timur, Bandarlampung. The sample was taken using purposive sampling technique, consisting of a total of 37 female workers as respondents. Data were collected through observation, questionnaires, and documentation, and analyzed using descriptive quantitative methods. The results of the study indicate that family or husbands' income, wages/salaries, and the number of dependents significantly influence the contribution of female workers in the salted fish processing industry in Pulau Pasaran. This study reveals that female workers in this industry play a crucial role in increasing family income.</p> 2024-06-10T00:00:00+00:00 Copyright (c) 2024 Arif Irawan, Dr. Dedy Yuliawan, S.E., M.Si https://ij.lafadzpublishing.com/index.php/IJEMA/article/view/143 The Influence of Service Quality, Customer Trust and Customer Satisfaction on Customer Loyalty for Laundry Services 2024-06-10T14:38:00+00:00 Azharly Rieska Ramdhanty azharlyrieskardhty@gmail.com Muslim Muslim muslim.amajid@esaunggul.ac.id <p>The aim of this research is to evaluate the impact of service quality, customer trust and customer satisfaction on customer loyalty to Laundry 88 services. The research method used is a quantitative method. The population in this study includes all customers or consumers who have used Laundry 88 services. The sampling technique was carried out using purposive sampling, with a total sample of 84 respondents. The main data source used in this research is primary data. Data collection was carried out through distributing questionnaires online using Google Form, and data analysis using Multiple Linear Regression. The research results show that service quality has a significant influence on customer loyalty, while customer trust has a positive and significant influence on customer loyalty, and customer satisfaction also has a positive and significant influence on customer loyalty.</p> 2024-06-10T00:00:00+00:00 Copyright (c) 2024 Azharly Rieska Ramdhanty, Muslim https://ij.lafadzpublishing.com/index.php/IJEMA/article/view/144 Income Disparities and Regional Economic Potential in East Kalimantan Province as the National Capital (IKN) New Capital City of Indonesia Nusantara 2024-06-10T15:52:53+00:00 Yolanda Gorrety Espinosa S yolanda.goretty11@gmail.com I Wayan Suparta wayan.suparta@feb.unila.ac.id Resha Moniyana resha.moniyana@feb.unila.ac.id <p>The government has announced plans to move the national capital (IKN) to East Kalimantan Province and this was agreed at the DPR RI Plenary Meeting in early 2022. The aim of this research is to analyze disparities in income &amp; economic potential between Regency/City regions in the IKN region of East Kalimantan Province. The data used in this research uses secondary data from 2017-2022. The analytical tools used are the Williamson Index, Location Quotient and Shift Share Analysis and Klassen Typology. The software used for analysis is Microsoft Excel 2010. The research results show that the Williamson Index figure in East Kalimantan Province for the last five years is 0.473, indicating that the value is in the medium level inequality category. Meanwhile, the classification of regions based on region uses the Klassen Typology with a regional approach divided into: Developed and fast growing regions, West Kutai Regency and East Kutai Regency; Developed but depressed areas, namely Bontang City and Kutai Kartanegara Regency; Areas that are developing quickly but are not advanced, namely, Balikpapan City, Samarinda City, Berau Regency and Mahakam Ulu Regency; The relatively underdeveloped areas are Paser Regency and North Penajam Paser Regency. Research results based on LQ analysis state that there are 2 cities that have the largest total base sectors, namely Balikpapan and Samarinda. If you look at the shift share analysis with indicators for assessing regional share growth components in East Kalimantan Province, there are 7 sectors that have positive values, and there are only 3 sectors that still have negative values.</p> 2024-06-10T00:00:00+00:00 Copyright (c) 2024 Yolanda Gorrety Espinosa S, I Wayan Suparta, Resha Moniyana https://ij.lafadzpublishing.com/index.php/IJEMA/article/view/145 Analysis of Growth and Changes in Economic Structure in 5 Big Cities on the Island of Sumatra (Case Study 2017-2022) 2024-06-13T05:19:27+00:00 Nina Nabilla ninanabilla51@gmail.com Ukhti Ciptawaty ciptawaty@gmail.com Arivina Ratih Y. T. arivinaratih@gmail.com Dedy Yuliawan dedy.yuliawan@feb.unila.ac.id Asih Murwiati asih.murwiati@feb.unil.ac.id <p>This research aims to analyze the growth and changes in economic structure in five large cities on the island of Sumatra. This type of research is quantitative research. This research uses secondary data sourced from data from the Central Statistics Agency. The data used in this research is time series data from 2017-2022. The methods used in this research are the Structural Transformation analysis method, Location Quotient (LQ) analysis and Klassen Typology Analysis. The results of the research show that the economy in 5 large cities on the island of Sumatra experienced a negative shift in the primary economic sector, while most of the secondary and tertiary economic sectors experienced a positive shift or increased. The results of the Location Quotient (LQ) analysis have a significant effect on the Klassen Typology analysis, where the economic sector Non-based sectors in each region are in quadrant III, that is, these sectors are classified as non-based sectors but have the potential to be developed in the future, while non-based sectors in quadrant IV are categorized as economic sectors that are relatively underdeveloped and do not have a competitive advantage in the analysis area.</p> 2024-06-13T00:00:00+00:00 Copyright (c) 2024 Nina Nabilla, Ukhti Ciptawaty, Arivina Ratih Y.T., Dedy Yuliawan, Asih Murwiati https://ij.lafadzpublishing.com/index.php/IJEMA/article/view/146 Analysis Of Factors Affecting the Gender Development Index of Indonesia in 2023 2024-06-15T23:32:19+00:00 Isma Nada ismanada1035@gmail.com Dedy Yuliawan dedy.yuliawan@feb.unila.ac.id <p>Human quality, whether male or female, can be said to be high if they have better life choices such as high education and skills, high levels of health and high income. Although efforts have been made to improve the role and quality of women in development, the gender gap still exists in many areas compared to men. Using the human development index (women), women's income contribution in the family, and the percentage of women as professionals as independent variables and using the cross-section method in conducting regression, it is known that all independent variables have a positive and significant effect on the Gender Development Index in 34 Indonesian provinces.</p> 2024-06-15T00:00:00+00:00 Copyright (c) 2024 Isma Nada, Dr. Dedy Yuliawan, S.E., M.Si https://ij.lafadzpublishing.com/index.php/IJEMA/article/view/147 Factors Influencing Hotel and Restaurant Tax Revenues in the Regency/City of Yogyakarta Special Region 2011-2021 2024-06-16T06:20:46+00:00 Rais Abdillah Raisabdillah02@gmail.com Dedy Yuliawan dedy.yuliawan@feb.unila.ac.id <p>This research aims to analyze the factors that influence Hotel and Restaurant Tax Revenue in the Special Region of Yogyakarta. This research uses 2 independent variables, namely: Number of tourist visits and Per Capita Income, and the dependent variable in this research is Hotel and Restaurant Tax Revenue. The data used is panel data. The scope of this research covers 5 regencies/cities in the Special Region of Yogyakarta Province using a 10-year time span, namely 2011 - 2021. The structural model that is estimated and has been tested significantly is REM. The results of this research show that the number of tourist visits has a positive and significant effect on hotel and restaurant tax revenues in the Yogyakarta Special Region, Per Capita Income has a positive and significant effect on Hotel and Restaurant Tax Revenues in the Yogyakarta Special Region.</p> 2024-06-16T00:00:00+00:00 Copyright (c) 2024 Rais Abdillah, Dedy Yuliawan https://ij.lafadzpublishing.com/index.php/IJEMA/article/view/148 Effectiveness of the Family Hope Program in Ketapang Village, Panjang District in 2022 2024-06-16T12:30:29+00:00 Deri Maulidi Ramadhan derimaulidi1059@gmail.com Heru Wahyudi heruwahyudi@feb.unila.ac.id Ukhti Ciptawaty ciptawaty@gmail.com <p>This research aims to analyze the effectiveness of the Family Hope Program for poor communities in Bandar Lampung City. This type of research is qualitative descriptive research. This research uses primary data. The data collection methods used in this research are observation, interviews, documentation and questionnaires, as well as using Validity tests and Reliability tests. Data processing methods in this research use editing, coding, scoring and tabulation. The results of this research were 54.60% which was included in the effective category.</p> 2024-06-16T00:00:00+00:00 Copyright (c) 2024 Deri Maulidi Ramadhan, Heru Wahyudi, Ukhti Ciptawaty https://ij.lafadzpublishing.com/index.php/IJEMA/article/view/149 Feasibility Analysis of Company Investment in the Furniture Industry in Braja Selebah District, East Lampung 2024-06-17T17:53:33+00:00 Lely Ayu Putri Mahmudah lelyputri1064@gmail.com Emi Maimunah emi_syam@yahoo.com <p>This research aims to determine the feasibility of business investment in the Braja Selebah sub-district, East Lampung. This research uses data analysis carried out quantitatively and qualitatively. Quantitative data analysis is used to measure the feasibility of investment from a financial perspective using the business feasibility criteria analysis method. Analysis of business feasibility criteria is carried out using several methods, namely Net Present Value (NPV), Net Benefit/Cost (Net B/C), Gross B/C Ratio, Internal Rate of Return (IRR) and Payback Period, BEP, B/C Ratio , ROI. The results of this research indicate that the furniture industry business in Braja Selebah District is worthy of development. With a B/C RATIO value of 1.12, ROI was 12.61%, BEP in terms of quantity was 531, and BEP in terms of price was IDR 1,403,778/unit. NPV is IDR 73,065,902, Net B/C is 3.3, Gross B/c is 1.1, IRR is 30.57%, Payback Period is 18.78. Thus, it can be concluded that the furniture industry business in Braja Selebah sub-district is worthy of development.</p> 2024-06-19T00:00:00+00:00 Copyright (c) 2024 Lely Ayu Putri Mahmudah, Emi Maimunah https://ij.lafadzpublishing.com/index.php/IJEMA/article/view/152 Economic Implications of Beneficiaries of the Pre-Employment Card Program in Lampung Province 2024-06-19T16:00:24+00:00 Muhammad Robby Kurniawan robby12013134@gmail.com Ida Budiarty DA budiarty_ida@yahoo.com Ukhti Ciptawaty ciptawaty@gmail.com <p>The pre-employment card program is a policy designed by the government to expand employment opportunities, increase competency and competitiveness for the workforce. This research aims to analyze the implications of the pre-employment card program on the economic conditions of beneficiaries of the pre-employment card program in Lampung Province from 2020-2022. The analytical method used in this research is the qualitative descriptive analysis method. The type of data used in this research is primary data obtained directly from beneficiaries of the pre-employment card program in Lampung Province. The research results show that the pre-employment card program has implications for the economy of the beneficiaries of the pre-employment card program in Lampung Province, especially in increasing income, cost efficiency in seeking training, increasing purchasing power, business capital and also financial inclusion for pre-employment card beneficiaries in Lampung Province.</p> 2024-06-19T00:00:00+00:00 Copyright (c) 2024 Muhammad Robby Kurniawan, Ida Budiarty DA, Ukhti Ciptawaty https://ij.lafadzpublishing.com/index.php/IJEMA/article/view/153 Effectiveness of Revenue Revenue from Solid Waste Services in Bandar Lampung City 2024-06-19T17:00:28+00:00 Mutiara Emilia mutiaraemilia25@gmail.com Arivina Ratih Y.T arivinaratih@gmail.com <p>This research aims to find out the effectiveness and potential of receiving waste levies in the city of Bandar Lampung. This research uses secondary data collection techniques, namely data collection techniques carried out by collecting historical data or documents that are relevant to this research. The data used are the target for receiving waste levies, the actual receipt of waste levies, the number of households in Bandar Lampung City and the waste levy rates. The research results show that every year the effectiveness of the waste levy does not reach the target and analysis of potential levy revenue shows an increase.</p> 2024-06-19T00:00:00+00:00 Copyright (c) 2024 Mutiara Emilia, Arivina Ratih Y.T https://ij.lafadzpublishing.com/index.php/IJEMA/article/view/154 The Influence of Government Expenditures in the Infrastructure Sector, Number of Tourists, Number of Hotels, and Number of Restaurants on the Tourism GRDP Forming Sector 2015-2019 2024-06-19T17:46:43+00:00 Rahayu Atmana Putri rahayu.ap@gemail.com Dedy Yuliawan dedy.yuliawan@feb.unila.ac.id <p>This study aims to determine the effect of government spending on the infrastructure sector, the number of tourists, the number of hotels, and the number of restaurants on the Gross Regional Domestic Product Forming Sector of Tourism in the provinces of East Java, West Java, Central Java, DKI Jakarta, and Bali in 2015-2019. This study uses secondary data obtained from the Central Bureau of Statistics and the Directorate General of Balance. The analysis technique used in this research is panel data regression using the Eviews 10 computer application program. The results of this study indicate that the variables of government spending in the infrastructure sector, the number of tourists, and the number of restaurants have a positive and significant effect on the Tourism Gross Regional Domestic Product Forming Sector while the number of hotels has a negative and significant effect on the Tourism Gross Regional Domestic Product Forming Sector.</p> 2024-06-19T00:00:00+00:00 Copyright (c) 2024 Rahayu Atmana Putri, Dr. Dedy Yuliawan, S.E., M.Si https://ij.lafadzpublishing.com/index.php/IJEMA/article/view/155 Analysis of The Influence of Bank Financial Performance on The Profitability of Conventional Rural Banks in Lampung Province 2024-06-19T18:06:24+00:00 Intan Saputri intan.saputri65@gmail.com Nurbetty Herlina Sitorus nurbetty.herlina@feb.unila.ac.id <p>Profitability is one of the most important elements in the success and survival of banking. Good profitability will benefit the economy as a whole which can provide more loans to small and micro businesses and support local economic growth, namely through Rural Banks. The purpose of this study was to determine the effect of CAR, NPL, LDR, BOPO, and KAP on the profitability of conventional Rural Banks in Lampung province for the period 2016-2023. The research method used in this research is quantitative research method. The data analysis technique uses panel data regression. The results showed that CAR and LDR had a positive and significant effect on ROA, while NPL, BOPO, and KAP had a negative and significant effect on ROA. Simultaneously CAR, NPL, LDR, BOPO, and KAP together have a significant effect on ROA.</p> 2024-06-19T00:00:00+00:00 Copyright (c) 2024 Intan Saputri, Nurbetty Herlina Sitorus https://ij.lafadzpublishing.com/index.php/IJEMA/article/view/158 The Influence of Service Quality, Information Quality, and Price on Online Shopping Customer Satisfaction at the Goto Living Brand 2024-06-22T15:49:42+00:00 Frisilia Ichma Sevia frisiliaichma09@gmail.com Muslim Muslim muslim.amajid@esaunggul.ac.id <p>In today's business developments, starting with the number of retail businesses that have emerged, business competition feels increasingly tough. To face this intense competition, businesspeople must be able to compete. One way that can be done is by adding consumers and retaining them so that they become loyal customers. The purpose of this research is to determine the relationship between service quality, information quality and prices on the Goto Living online shopping site. Data collection was obtained through a questionnaire distributed online in January 2024. The author used SPSS with multiple linear regression analysis techniques. To test this research model with a sample size of 100 respondents, with a population of Goto Living customers, the sample was selected using a purposive sampling method with the criteria of male and female respondents who had shopped at Goto Living, aged 17 – 55 years, with coverage of the Jabodetabek area (Jakarta, Bogor, Depok, Tangerang, Bekasi). The results of data processing show that service quality, information quality and price have a significant influence on customer satisfaction. Future research is expected to use broader and more specific respondents with different measurement techniques. To attract new customers, as an online shop it is necessary to develop customer satisfaction by routinely controlling the service so that customers remain satisfied and loyal.</p> 2024-06-22T00:00:00+00:00 Copyright (c) 2024 Frisilia Ichma Sevia, Muslim https://ij.lafadzpublishing.com/index.php/IJEMA/article/view/159 The Influence of Product Quality, Customer Experience, Price and Brand Image on Purchase Interest 2024-06-22T16:04:29+00:00 Febi Elinda Putri febielindaputri15@gmail.com Muslim Muslim muslim.amajid@esaunggul.ac.id <p>Due to the increasingly rapid development of digital marketing or marketing via the internet and social media, it is possible for companies to communicate directly with customers without going through third parties. This research aims to observe the impact of digital marketing communications through word of mouth, which is usually seen by customers through product quality, customer experience, price, brand image through purchase interest which is the hypothesis in this research. Using quantitative methods and using Multiple Linear Regression data analysis with the help of SPSS software. The population in this study includes customers and consumers who have purchased and used products from Scarlett Whitening, using a purposive sampling technique of 88 respondents. Data collection was carried out online by distributing questionnaires in the form of google forms via social media. From the results of this research, it can be concluded that product quality does not have a positive influence on purchase interest, customer experience has a positive influence on purchase interest, price has a positive influence on purchase interest, brand image has a positive influence on purchase interest. This research suggests companies can organize marketing via social media better in order to get maximum results. The coefficient of determination value shows that the variables product quality, customer experience, price, brand image, are able to explain the purchase interest variable by 63.9%, while the remaining 36.1% is explained by other variables outside the model.</p> 2024-06-22T00:00:00+00:00 Copyright (c) 2024 Febi Elinda Putri, Muslim https://ij.lafadzpublishing.com/index.php/IJEMA/article/view/160 Analysis of the Determinants of Provincial Income Inequality in Indonesia 2024-06-22T16:47:14+00:00 A. Taufiq Akbar a.taufiqakbar1099@gmail.com Arivina Ratih Y.T. arivinaratih@gmail.com Asih Murwiati asih.murwiati@feb.unila.ac.id Zulfa Emalia emalia.zulfa@gmail.com <p>This research aims to analyze the influence of economic growth, the contribution of the agricultural sector, the contribution of the industrial sector, and the level of open unemployment on income inequality in all provinces in Indonesia. The method and analytical tools used in this research are panel data regression. The dependent variable used is the Gini index for all provinces in Indonesia and the independent variables include economic growth, agricultural sector contribution, industrial sector contribution and open unemployment rate. The best model obtained is the Fixed Effect Model. The research results show that economic growth, the contribution of the agricultural sector has a positive and significant effect on income inequality in all provinces in Indonesia, while the contribution of the industrial sector and the open unemployment rate do not have a significant effect on income inequality in all provinces in Indonesia.</p> 2024-06-22T00:00:00+00:00 Copyright (c) 2024 A. Taufiq Akbar, Arivina Ratih Y.T., Asih Murwiati, Zulfa Emalia