https://ij.lafadzpublishing.com/index.php/IJEMA/issue/feedInternational Journal of Economics, Management and Accounting (IJEMA)2024-11-07T14:27:08+00:00Usman Jayadiujayadi@gmail.comOpen 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&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/192The influence of Self Efficacy and Locus of Control on employee performance from an Islamic perspective2024-09-29T14:12:07+00:00Putri Hastuti Permanaputrihastuti@gmail.comAgung Aprianaagung.apriana@steialamar.ac.idRidla Mutiahridla.mutiah@steialamar.ac.id<p>This research is motivated by the success of an employee's performance being determined by the management who manages it and the employees. Especially in the current era of globalization, competition is increasingly fierce, so employees must be able to contribute to the company's sustainability. The research method used in carrying out this research is a quantitative descriptive research method. The results of this research indicate that companies are expected to continue to improve employee self-efficacy and locus of control and can increase employee job satisfaction. Especially for superiors towards their subordinates, they can provide motivation to subordinates so that they can be motivated to work well and achieve job satisfaction.</p>2024-09-30T00:00:00+00:00Copyright (c) 2024 Putri Hastuti Permana, Agung Apriana, Ridla Mutiahhttps://ij.lafadzpublishing.com/index.php/IJEMA/article/view/196The Effect of Profitability, Debt Level, and Company Size on Tax Avoidance2024-10-05T13:55:59+00:00Felisia Nicol Manapafelisiamanapa@gmail.comYulazri Yulazriyulazri@esaunggul.ac.id<p>This study aims to evaluate the impact of profitability, debt levels, and company size as independent variables on tax avoidance as the dependent variable. Profitability is measured using Return on Assets (ROA), debt levels are analyzed through Debt to Equity Ratio (DER), and company size is assessed using Sales Growth (SG). The research focuses on the Food & Beverage subsector listed on the Indonesia Stock Exchange for the period 2021-2023. Sampling is conducted using purposive sampling, selecting companies that have profits reported in their financial statements for three consecutive years. The findings indicate that profitability and debt levels have a significant positive impact on tax avoidance, while company size has a significant negative impact on tax avoidance.</p>2024-09-30T00:00:00+00:00Copyright (c) 2024 Felisia Nicol Manapa, Yulazrihttps://ij.lafadzpublishing.com/index.php/IJEMA/article/view/193Improving The Capital Management System For Micro Small And Medium Enterprises On The Quality Of Human Resources2024-09-29T15:02:12+00:00Iyan Sugianaiyansugiana@gmail.comAgus Koniputraelqoni@gmail.comWawan Kurniawanwawan.kurniawan@steialamar.ac.id<p><em>Micro, Small and Medium Enterprises (MSMEs) are one of the important pillars in the Indonesian economy. MSMEs contribute greatly to the community's economy and employment. However, MSMEs in Indonesia still face various challenges, one of which is the management of business capital that is not optimal. This causes the low quality of human resources (SDI) in MSMEs. This study was conducted to analyze how the relationship between the business capital management system and the quality of human resources (SDI). The type of research used is qualitative, with interview research methods on participants, namely MSME and SDI actors in it. The results showed that there is a positive relationship between the business capital management system and the level of quality of human resources, where with a good capital management system will improve the quality of human resources in the business and vice versa if the level of quality of human resources in the business is better it will increase business development, therefore the role of the government is very influential on this condition where the government can provide training and guidance related to human resources so that their knowledge and skills increase related to the capital management system and human resource performance (SDI).</em></p>2024-09-30T00:00:00+00:00Copyright (c) 2024 Iyan Sugiana, Agus Koni, Wawan Kurniawanhttps://ij.lafadzpublishing.com/index.php/IJEMA/article/view/194Management Strategy For UMKM Palm Sugar Smes Towards Increasing Competitivenees Through E-Commerce From An Islamic Perspective2024-09-29T16:13:15+00:00Dikri Abdal Haqdikriabdalhaq@gmail.comFenny Damayanti Rusmanafenny.damayanti@steialamar.ac.idRidla Mutiahridla.mutiah@steialamar.ac.id<p><em>Cimenteng palm sugar from Cimenteng Village, Cijambe District, Subang Regency, West Java, is known for its high quality thanks to its distinctive sweet taste and soft texture. Since ancient times, palm trees have grown abundantly in this area, and local people have processed the sap into palm sugar. Initially, production was carried out traditionally, but with technological developments, processing using modern equipment has increased efficiency. The advantages of Cimenteng Palm Sugar include its distinctive sweet taste, soft texture, bright color, long shelf life and high nutritional content. Palm sugar plays an important role in the economy of Cimenteng Village, making a major contribution to income and employment. This research discusses strategies for managing palm sugar MSMEs through e-commerce in Cimenteng Village. Survey and interview results show that a lack of understanding of marketing strategies and minimal sales through e-commerce are the main problems for palm sugar MSME entrepreneurs in this village. Management strategies are designed to increase the competitiveness of palm sugar MSMEs, including improving product quality, market access through e commerce platforms, and increasing knowledge about e-commerce. Supporting factors for the strategy involve government support, technological advances, public awareness, and Islamic values. However, limited skills, access to capital, market competition and consumer confidence are inhibiting factors. The conclusion highlights the potential for developing palm sugar MSMEs through an e-commerce strategy that takes Islamic values into account. Recommendations were submitted to the government to provide further support, while palm sugar MSMEs were encouraged to improve product quality, utilize e commerce, and build consumer trust by implementing Islamic values. The community is expected to support the development of palm sugar MSMEs through awareness of the importance of e-commerce.</em></p>2024-09-30T00:00:00+00:00Copyright (c) 2024 Dikri Abdal Haq, Fenny Damayanti Rusmana, Ridla Mutiahhttps://ij.lafadzpublishing.com/index.php/IJEMA/article/view/205Management of the Outpatient Registration Service in Marthen Indey Hospital Jayapura2024-11-07T14:27:08+00:00Astrodita Adya Setadrg.astro.edu@gmail.com<p>When patients visit a hospital, the first place they go to is the outpatient registration area. This is where patients form their first impression of the hospital, so the process must run smoothly. Unfortunately, this is often not the case. Patients may experience long wait times, queue number issues, and computer errors, which can lead to frustration and complaints. To gain a better understanding of the outpatient registration process, we conducted a qualitative research study at Marthen Indey Hospital in Jayapura. We interviewed staff and observed the process in action. Our findings showed that patients had to register in person, and there were several issues with the system. For example, the queuing machine didn't differentiate between polyclinics, which caused long queues to build up. This, in turn, increased wait times for patients. Despite these challenges, we found that the outpatient registration process at Marthen Indey Jayapura Hospital was in line with standard operating procedures for new and returning patients. However, we believe that there is room for improvement. By addressing these issues and finding solutions, we can improve the patient experience and ensure that the hospital provides the best possible care.</p>2024-09-30T00:00:00+00:00Copyright (c) 2024 Astrodita Adya Seta