https://ij.lafadzpublishing.com/index.php/IJEMA/issue/feed International Journal of Economics, Management and Accounting (IJEMA) 2025-08-05T17:16:59+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/326 The Role of Public Transportation in Sustainable Economic Growth in Jakarta Through the Concept of Transit Oriented Development (TOD) 2025-08-04T15:37:57+00:00 Panji Putranto panji.putranto@mercubuana.ac.id Ika Maulidhika Ika.maulidhika@mercubuana.ac.id <p>Public transportation in metropolitan cities like Jakarta has an important role in increasing economic growth. A crowded and densely populated city, of course, people's mobility is very high, so transportation is very crowded and even dense until transportation causes congestion. Public transportation in Jakarta consists of MRT (Mass Rapid Transit), LRT (Light Rail Transit), and Transjakarta buses. The high number of public transportation users in the city of Jakarta is certainly made a transit system for public transportation with the concept of Transit Oriented Development (TOD) capable of increasing sustainable economic growth such as reducing congestion, increasing the growth of business areas, operational efficiency, improving, encouraging the growth of business centers that are more crowded with potential consumers, increasing productivity and expanding job market access. This study uses a qualitative method with a literature and descriptive approach. The results of research on public transportation users in the city of Jakarta such as MRT, LRT, Transjakarta have an increase in the number of passengers from 2023 to 2025 so that it has an impact on improving the community's economy in a sustainable manner through reduced congestion, increased community mobility, efficiency in operations, especially transportation, and the economy in the TOD area.</p> 2025-08-04T00:00:00+00:00 Copyright (c) 2025 Panji Putranto, Ika Maulidhika https://ij.lafadzpublishing.com/index.php/IJEMA/article/view/327 The Influence of Competence and Emotional Intelligence on Work Life Balance and Satisfaction Work as an Intervening Variable for Employees at the Community Health Center Binjai Highlands 2025-08-05T14:29:47+00:00 Hana Niska Tafonao hannaniska36@gmail.com Kiki Farida Ferine kikifarida@dosen.pancabudi.ac.id <p>This study aims to analyze the influence of competence and emotional intelligence on work-life balance with job satisfaction as a mediating variable among employees at Puskesmas Tanah Tinggi Binjai. Employing a quantitative approach with explanatory research design, data were collected through questionnaires from a total population of 80 employees and analyzed using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS). The results indicate that emotional intelligence has a significant effect on job satisfaction, and job satisfaction positively influences work-life balance. Competence does not affect job satisfaction but has a direct influence on the balance of work. Furthermore, emotional intelligence indirectly affects work-life balance through job satisfaction, while competence does not show a significant indirect effect via the same variable. This study highlights the importance of developing emotional intelligence and competence to enhance work-life balance in the healthcare sector work environment.</p> 2025-08-05T00:00:00+00:00 Copyright (c) 2025 Hana Niska Tafonao, Kiki Farida Ferine https://ij.lafadzpublishing.com/index.php/IJEMA/article/view/328 Optimizing Decision-Making in Higher Education Institutions through AI-Driven Business Intelligence in the Digital Era 2025-08-05T14:48:44+00:00 Maxsi Ary maxsi@ars.ac.id Rian Andriani rian_andriani@ars.ac.id Willma Fauzzia willmafauzzia@ars.ac.id <p>Digital transformation in higher education requires institutions to adopt intelligent technologies that support more accurate and data-driven decision-making. This study investigates the integration of Artificial Intelligence (AI) into Business Intelligence (BI) systems within Indonesian universities using the Technology Acceptance Model (TAM) as the theoretical framework. A mixed-methods approach was employed, involving surveys (n = 75) and interviews with academic leaders and information technology (IT) staff. The results show that AI-enhanced BI systems significantly improve decision-making effectiveness, particularly in academic planning and administrative efficiency. Regression analysis revealed that perceived usefulness and perceived ease of use explained 58% of the variance in decision effectiveness, while all variables combined (including management support and digital literacy) accounted for 69%. These findings validate the TAM in the context of AI-based decision systems in education. This study contributes both theoretically and practically by offering evidence-based recommendations for strengthening data-driven culture and institutional readiness for adopting intelligent information systems.</p> 2025-08-05T00:00:00+00:00 Copyright (c) 2025 Maxsi Ary, Rian Andriani, Willma Fauzzia https://ij.lafadzpublishing.com/index.php/IJEMA/article/view/329 The Effect of Workload and Work Environment on Performance with Career Development as an Intervening Variable in PT. PLN (Persero) Implementation Unit North Medan Customer Service 2025-08-05T15:07:58+00:00 M. Galeh Siddik galeh.siddik@gmail.com Kiki Farida Ferine kikifarida@dosen.pancabudi.ac.id Sri Rahayu srirahayu@dosen.pancabudi.ac.id <p>This study aims to analyze the effect of workload and work environment on employee performance, both directly and indirectly through career development as an intervening variable. The research was conducted on 69 respondents who are employees of a certain institution/company (institution name can be added if available). The analytical method used in this study is Partial Least Squares (PLS) with the assistance of SmartPLS software. The results show that workload has a positive and significant effect on employee performance but does not have a significant effect on career development. On the other hand, the work environment has a positive and significant effect on both career development and employee performance. Furthermore, career development also has a positive and significant effect on performance. In terms of indirect effects, the study found that career development does not mediate the relationship between workload and performance. However, it significantly mediates the relationship between the work environment and employee performance. These findings emphasize the importance of a supportive work environment and structured career development programs in enhancing employee performance. Organizations are encouraged to provide conducive working conditions and continuous development opportunities to optimize employee outcomes.</p> 2025-08-05T00:00:00+00:00 Copyright (c) 2025 M. Galeh Siddik, Kiki Farida Ferine, Sri Rahayu https://ij.lafadzpublishing.com/index.php/IJEMA/article/view/330 The Effect of Eco-Friendly Packaging, Green Brand Image on Purchasing Decisions on MSME Product in West Bandung Regency 2025-08-05T15:45:27+00:00 Nover Diansyah nover.diansyah@widyatama.ac.id Sri Astuti Pratminingsih sri.astuti@widyatama.ac.id <p>This study was conducted to explore the influence of eco-friendly packaging &amp; green brand image on consumer purchasing to decisions for MSME products in the West Bandung Regency area. The study is motivated by the growing public concern for environmental issues and the increasing tendency of consumers to be more selective in choosing ecologically sustainable products, the method used is a quantitative approach through a questionnaire-based survey. A purposive method sampling was employed to select total of 120 participants, namely individuals who had experience purchasing MSME products labeled as environmentally friendly. The data obtained were subsequently analyzed through multiple linear regression to assess the extent to which each variable both simultaneously and individually influences purchasing decisions. The findings reveal that both eco-friendly packaging and environmentally conscious brand image significantly and positively affect consumer decisions to purchase products. As consumers' perceptions of these two aspects increase, the greater their likelihood of making a purchase. This fact reinforces that sustainable business strategies are not merely a form of social responsibility but also a key factor in enhancing market appeal and marketing effectiveness. The practical implications of this study encourage MSME actors to pay greater attention to packaging design that is not only aesthetically pleasing but also reflects sustainability values. Additionally, building a brand identity that demonstrates environmental concern can serve as a strong and relevant differentiation strategy in responding to the evolving preferences of modern consumers who are increasingly aware of green issues).</p> 2025-08-05T00:00:00+00:00 Copyright (c) 2025 Nover Diansyah, Sri Astuti Pratminingsih https://ij.lafadzpublishing.com/index.php/IJEMA/article/view/331 The Effect of Training and Work Discipline on Employee Performance with Career as A Moderating Variable for Employees at PT PLN (Persero) Implementation Unit Customer Service North Medan 2025-08-05T16:07:36+00:00 Riston Sihaloho kikifarida@dosen.pancabudi.ac.id Kiki Farida Ferine kikifarida@dosen.pancabudi.ac.id Sri Rahayu srirahayu@dosen.pancabudi.ac.id <p>This study aims to analyze the influence of training, work discipline, and career development on employee performance, as well as to examine the moderating role of the interaction between variables on performance. The research approach used was quantitative with Partial Least Square (PLS) analysis technique. Data was obtained through distributing questionnaires to 65 respondents. The results showed that training, work discipline, and career development have a positive and significant influence on employee performance. This indicates that the better the training is provided, the higher the discipline, and the clearer the direction of career development, the more employee performance will improve. Meanwhile, the first and second moderating effects did not have a significant influence, so the interaction between variables did not strengthen the relationship on performance. This finding implies that organizations need to focus more on strengthening the main variables in an effort to improve employee performance.</p> 2025-08-05T00:00:00+00:00 Copyright (c) 2025 Riston Sihaloho, Kiki Farida Ferine, Sri Rahayu https://ij.lafadzpublishing.com/index.php/IJEMA/article/view/332 Analysis of the Impact of Exchange Rate Fluctuations on the Profitability of Footwear Export Companies in Indonesia 2025-08-05T16:24:01+00:00 Hikmah Goyatun Napilah hikmahgoyatunn@gmail.com Dian Ramdani dianfaris@gmail.com <p>This study aims to analyze the effect of USD/IDR exchange rate fluctuations on the profitability of export-manufacturing companies in the Indonesian footwear sector, with a case study of footwear manufacturing company in Indonesia. Profitability is measured using three key indicators: Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE). The research uses secondary data, including company financial statements and exchange rate data from 2018 to 2023. The analytical method employed is simple linear regression. The results indicate that exchange rate fluctuations tend to negatively affect all profitability indicators. However, the influence is not statistically significant (p-value &gt; 0.05). The coefficient of determination (R²) shows that exchange rates explain about 27% to 37% of profitability variation. Despite the lack of statistical significance, the consistently negative relationship suggests that exchange rate volatility remains a crucial risk factor for export companies reliant on imported raw materials. The study recommends implementing risk management strategies such as hedging and resource diversification to maintain financial performance stability.</p> 2025-08-05T00:00:00+00:00 Copyright (c) 2025 Hikmah Goyatun Napilah, Dian Ramdani https://ij.lafadzpublishing.com/index.php/IJEMA/article/view/333 Analyzing the Impact of ISO 9001:2015 Implementation and Human Resource Characteristics on Employee Performance: The Role of Organizational Characteristics as an Intervening Variable at PDAM Tirtanadi, North Sumatra 2025-08-05T16:52:08+00:00 Sahrim Sahrim sahrimsiregar@gmail.com Kholilul Kholik kholilulkholik@dosen.pancabudi.ac.id <p>Successful companies recognize that business improvement is fundamentally based on a system that is implemented consistently and efficiently, leading to better company performance. This system needs to be documented and written down so that employees understand the company's objectives and expectations. Consistent implementation of this system is a key principle in quality management. The implementation of the ISO 9001:2015 Quality Management System can increase employee productivity, which in turn improves the company's effectiveness and efficiency, ultimately enhancing the company's competitiveness. In the ISO 9001:2015 Quality Management System, Organizational Characteristics positively and significantly influence Performance, with an original sample value of 0.343 and a p-value of 0.001. Human Resource Characteristics have a significant impact on Organizational Characteristics, with an original sample value of 0.366 and a p-value of 0.001. Human Resource Characteristics positively and significantly affect Performance, with an original sample value of 0.265 and a p-value of 0.042. The ISO 9001:2015 Quality Management System positively and significantly influences Organizational Characteristics, with an original sample value of 0.535 and a p-value of 0.000. The ISO 9001:2015 Quality Management System positively and significantly influences Performance, with an original sample value of 0.321 and a p-value of 0.004. Human Resource Characteristics have a positive and significant effect on Performance through Organizational Characteristics, with an original sample value of 0.126 and a p-value of 0.015. The ISO 9001:2015 Quality Management System positively and significantly influences Performance through Organizational Characteristics, with an original sample value of 0.184 and a p-value of 0.005.</p> 2025-08-05T00:00:00+00:00 Copyright (c) 2025 Sahrim, Kholilul Kholik https://ij.lafadzpublishing.com/index.php/IJEMA/article/view/334 The Influence of Work Discipline and Motivation on Teacher Performance with Work Spirit as an Intervening Variable in Teluk Mengkudu District 2025-08-05T17:16:59+00:00 Syafril Gunawan syafrilgunawan81@guru.sd.belajar.id Kiki Farida Ferine kikifarida@dosen.pancabudi.ac.id <p>In education, teacher performance is a key factor in determining the success of the learning process in schools. High-performing teachers are not only able to create a conducive learning environment but also design innovative learning strategies, adapt teaching methods to student needs, and utilize technology in the learning process. The results of this study are as follows: Work discipline has a positive and significant effect on teacher performance with an original sample value of 0.232 and p values of 0.013. Work discipline has a positive and significant effect on work enthusiasm with an original sample value of 0.234 and p values of 0.029. Motivation has a positive and insignificant effect on teacher performance with an original sample value of 0.140 and p values of 0.093. Motivation has a positive and significant effect on work enthusiasm with an original sample value of 0.698 and p values of 0.000. Work enthusiasm has a positive and significant effect on teacher performance with an original sample value of 0.620 and p values of 0.000. Work discipline has a positive and significant effect on teacher performance through work enthusiasm with an original sample value of 0.145 and p values of 0.029. Motivation has a positive and significant effect on teacher performance through work enthusiasm with an original sample value of 0.433 and p values of 0.000.</p> 2025-08-05T00:00:00+00:00 Copyright (c) 2025 Syafril Gunawan, Kiki Farida Ferine