The Proceedings of the International Conference on Economics, Management, and Accounting (ICEMA) is a peer-reviewed international proceeding published by the Faculty of Economics and Business, Universitas Muhammadiyah Jakarta. It carries P-ISSN 0000-0000 and E-ISSN 0000-0000, providing an international platform for high-quality research in economics, management, accounting, finance, and Islamic finance. ICEMA promotes academic dialogue and global collaboration. Topics include strategic management, entrepreneurship, accounting, ESG, taxation, Islamic economics and finance, digital economy, halal industry, and Maqashid Sharia. All submissions undergo double-blind peer review. Distinguished keynote speakers include Prof. Dr. M. Ishaq Bhatti (Universiti Brunei Darussalam, Brunei), Assoc. Prof. Dr. Hakan Aslan (Sakarya University, Turkey), Assoc. Prof. Dr. Shafie Mohamed Zabri (Universiti Tun Hussein Onn Malaysia, Malaysia), and Assoc. Prof. Dr. Narong Hassane (Fatoni University, Thailand).
Published: 2026-08-19
Articles
The Effect of Related Party Transaction, Financial Constraints, and Thin Capitalization on Tax Avoidance in Properties & Real Estate Companies Listed on The Indonesian Stock Exchange (Idx)
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ποΈ Published: August 19, 2026 |
Determinants of Work Ethic and Performance of Primary School Educational Staff in SAMARINDA
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ποΈ Published: August 19, 2026 |
McKinsey 7-S Based Organizational Alignment, Innovation Culture, and Learning Organization on Work Creativity: Evidence from Fish Auction Place (TPI) Sidoarjo
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ποΈ Published: August 19, 2026 |
Employer Branding and Digital Recruitment Effectiveness: The Mediating Roles of Employee Advocacy and Employer Attractiveness in Indonesia's FMCG Industry
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ποΈ Published: August 19, 2026 |
Analyzing Digital Marketing Strategy Implementation (A Case Study Of 9 Beauty Online Store)
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ποΈ Published: August 19, 2026 |
Islamic Digital Dynamic Competence Strategy: Enhancing Repurchase Decisions in Micro-Scale Retail
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ποΈ Published: August 19, 2026 |
The Role of AI Chatbots and Customer Relationship Management in E-Commerce Platforms: A Literature Review
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ποΈ Published: August 19, 2026 |
Upscaling Liquid Phonska Fertilizer Sales through Direct Selling: A Qualitative Study of Building Farmer Interest in Gresik, East Java
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ποΈ Published: August 19, 2026 |
The Effect of Communication Style and Brand Image on Consumer Loyalty: The Moderating Role of Customer Satisfaction in Kopi Kenangan
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ποΈ Published: August 19, 2026 |
The Effect of Service Quality and Brand Image on Customer Satisfaction and Loyalty of Gojek Users in Samarinda
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ποΈ Published: August 19, 2026 |
Marketing Strategy for the "Khalista" Lampung Batik MSME, Metro City
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ποΈ Published: August 19, 2026 |
Perceived Data Privacy as a Moderator of AI-Personalized Recommendation and Digital Customer Empowerment on Customer Engagement in Shopee E-Commerce
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ποΈ Published: August 19, 2026 |
Visual Appeal in Digital Era: Analysis of Instagram Content, Product Information, and Visual Aesthetics on Purchase Intention for ZARA Collection
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ποΈ Published: August 19, 2026 |
The Influence of Affiliate Marketing, Flash Sale, Live Streaming, and Online Customer Review on Fashion Purchase Decisions on TikTok Shop
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ποΈ Published: August 19, 2026 |
The Influence of Electronic Word Of Mouth (e-WOM) and Destination Image Toward Visit Intention At Teras Samarinda
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ποΈ Published: August 19, 2026 |
Leadership Agility for Circular Economy Transformation in SMEs: Strategic Pathways toward Sustainable Partnership Ecosystems
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ποΈ Published: August 19, 2026 |
The Effect of Work-Life Balance and Psychological Safety on Generation Z Employee Performance with Employee Wellbeing as a Mediating Variable
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ποΈ Published: August 19, 2026 |
Scroll, Click, and Consult: Accounting Services Marketing Innovation through TikTok's Yellow Cart Based on the UTAUT Model
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ποΈ Published: August 19, 2026 |
DSA (Datara SmartBiz Analyzer): Data Analytics Solution for Adaptive Business Strategies and Sustainable Business Growth
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ποΈ Published: August 19, 2026 |
PASER TRAIL SECRETS GAME: IMPLEMENTING INTERACTIVE STRATEGIES TO PRESERVE THE PASER LANGUAGE IN THE DIGITALIZATION ERA
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ποΈ Published: August 19, 2026 |
Living the Handover: A Phenomenological Inquiry into Socioemotional Wealth in Family Business Succession in Gresik, East Java
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ποΈ Published: August 19, 2026 |
Exploring the Impact of Digital Technology Adoption on SME Performance: A Systematic Literature Review
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ποΈ Published: August 19, 2026 |
Beyond Compliance: How Environmental Performance Mediates the Impact of Green Accounting on Financial Performance inIndonesia's Stock Exchange
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ποΈ Published: August 19, 2026 |
The Influence of Understanding the Accountantβs Professional Code of Ethics, Intellectual Intelligence, and Ethics Education on Auditor Ethical Behavior at Public Accounting Firms in East Jakarta and South Jakarta
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ποΈ Published: August 19, 2026 |
The Effect of Financial Performance and Financial Reporting Quality on Stock Prices of Conventional Banking Companies
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ποΈ Published: August 19, 2026 |
Exchange Rate, Financial Leverage, and Corporate Profitability: The Moderating Role of Foreign Ownership in Indonesian Manufacturing Companies
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ποΈ Published: August 19, 2026 |
FINANCIAL RESILIENCE OF YOUNG ADULTS IN AN UNCERTAIN ECONOMIC ENVIRONMENT
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ποΈ Published: August 19, 2026 |
The Influence of Fear of Missing Out (FOMO) and Herding Behavior on Stock Investment Decisions among University Students in Samarinda City
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ποΈ Published: August 19, 2026 |
The Impact of Green Finance, Green Investment, and Green Innovation on the Financial Performance of Energy-Sector Companies
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ποΈ Published: August 19, 2026 |
Interest Margin, Operational Efficiency, Liquidity, and Bank Profitability: Does Firm Size Matter?
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ποΈ Published: August 19, 2026 |
The Influence of Financial Literacy, Financial Attitude, Hedonism Lifestyle, and Income Level on Financial Management Behavior among Accounting Students in Higher Education Institutions in Surabaya
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ποΈ Published: August 19, 2026 |
Bridging ESG Practices and Sustainable Development Goals through Accounting and Finance: A Semantic Literature Review
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ποΈ Published: August 19, 2026 |
Implementation of Julo-Julo Sawah as a Production Cost Control Strategy
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ποΈ Published: August 19, 2026 |
Uang Japuik as a Financial Instrument: Rethinking Indigenous Accounting in Minangkabau Adat
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ποΈ Published: August 19, 2026 |
THE EFFECT OF FINANCIAL LITERACY, FINTECH PAYMENTS, AND FINANCIAL SELF-EFFICACY ON THE FINANCIAL MANAGEMENT OF FEMALE CIVIL SERVANTS (PNS) IN PONTIANAK CITY, WITH SELF-CONTROL AS A MODERATING VARIABLE
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ποΈ Published: August 19, 2026 |
Financial Performance: The Role of Capital Structure, Leverage, Green Accounting, and Independent Board Moderation in Indonesian LQ45 Listed Companies
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ποΈ Published: August 19, 2026 |
The Role of CSR in Moderating the Influence of Independent Commissioners, Liquidity, Profitability, and Leverage on Stock Prices
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ποΈ Published: August 19, 2026 |
Determinants of Fraud Prevention in Village Fund Management
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ποΈ Published: August 19, 2026 |
The Influence of Profitability and Firm Size on the Firm Value of Independent Commissioners as a Moderating Variable
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ποΈ Published: August 19, 2026 |
DETERMINANTS OF FINANCIAL PERFORMANCE: CAPITAL STRUCTURE, LIQUIDITY, AND COMPANY SIZE (A STUDY OF TECHNOLOGY SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) 2020-2024)
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ποΈ Published: August 19, 2026 |
Financial Literacy, Financial Attitude, and Lifestyle on Personal Financial Management Moderating Role of Income among Employed Generation Z in Pontianak
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ποΈ Published: August 19, 2026 |
UNRAVELING TRANSFER PRICING PARADOX: DO TUNNELING INCENTIVES REALLY DRIVE PROFIT SHIFTING?
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ποΈ Published: August 19, 2026 |
Tethered Freedom: A Phenomenological Inquiry into Meaning, Precarity,Β and Faith-Based Coping among Ride-Hailing Gig Workers in Gresik, EastΒ Java
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ποΈ Published: August 19, 2026 |
Beyond Access And Lifestyle: Financial Literacy And Locus Of Control As Drivers Of Gen Z Investment Intention In Indonesia
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ποΈ Published: August 19, 2026 |
The Emerging Role of Sustainability Auditing in ESG Assurance and SDGs Achievement: A Semantic Literature Review
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ποΈ Published: August 19, 2026 |
Nickel Downstreaming, Technology Acceleration, and ESG Implications in Indonesia: A Policy Scenario Analysis
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ποΈ Published: August 19, 2026 |
Can Tax Aggressiveness and Risk Tax Management Affect Firm Performance: Corporate Social Responsibility as a Mediating Variable
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ποΈ Published: August 19, 2026 |
The Influence of Audit Committee, Audit Quality, and Audit Fees on Tax Avoidance with Firm Size as a Moderating Variable
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ποΈ Published: August 19, 2026 |
Digital Transformation in Tax Administration and Revenue Performance: Comparative Evidence from ASEAN Using ISORA Data
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ποΈ Published: August 19, 2026 |
Assessing the Indirect Impact of FAI on Firm Profitability through the Mediating Role of ETR
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ποΈ Published: August 19, 2026 |
The Effect of Related Party Transaction, Financial Constraints, and Thin Capitalization on Tax Avoidance in Properties & Real Estate Companies Listed on The Indonesian Stock Exchange (IDX)
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ποΈ Published: August 19, 2026 |
The Influence of Financial Reporting Compliance and Internal Control Systems on Accountability of Zakat Fund Management
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ποΈ Published: August 19, 2026 |
Revisiting Public Sector Accountability: Integrating the Cultural Philosophy of Toddopuli Temmalara into Local Government Governance
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ποΈ Published: August 19, 2026 |
Exploring Organizational Performance Measurement in Islamic Higher Education: A Literature-Based Analysis
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ποΈ Published: August 19, 2026 |
The Role of Sharia Financial Instruments in Supporting Indonesiaβs Economic Growth: An Analysis of Sharia Banking, Sukuk, and Sharia Insurance for the Period 2018β2025
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ποΈ Published: August 19, 2026 |
The Effect of Halal Brand Positioning on Sales Performance: The Mediating Roles of Consumer Trust and Willingness to Pay In Indonesian Food and Beverage SMEs
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ποΈ Published: August 19, 2026 |
The Role of Digital Connectivity in Economic Growth under Global Economic Uncertainty: Evidence from ASEAN Countries
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ποΈ Published: August 19, 2026 |
Determinants of Direct Zakat Distribution Preferences Among Muzaki in Urban Indonesia: Evidence from Tangerang City
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ποΈ Published: August 19, 2026 |
The Effect of Factors in the Unified Theory of Acceptance and Use of Technology 2 (UTAUT2) Model on QRIS Usage among Generation Z in Kalianda
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ποΈ Published: August 19, 2026 |
The Effect of Digital Financial Inclusion on MSME Performance in Palopo City: A Development Economics Approach
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ποΈ Published: August 19, 2026 |
Reconceptualising Muslim Entrepreneurial Well-being: A Multidimensional FalΔαΈ₯ Framework Grounded in MaqΔαΉ£id al-SharΔ«βah
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ποΈ Published: August 19, 2026 |
Determinants of Direct Zakat Distribution Preferences Among Muzaki in Urban Indonesia: Evidence from Tangerang City
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ποΈ Published: August 19, 2026 |
Living the Handover: A Phenomenological Inquiry into Socioemotional Wealth in Family Business Succession in Gresik, East Java
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ποΈ Published: August 19, 2026 |
Green Marketing and Innovation as Drivers of Hybrid Vehicle Purchase Decisions: The Mediating Role of Repurchase Intention
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ποΈ Published: August 19, 2026 |
Digital Transformation and ESG Disclosure: Antecedents of Audit Quality and Its Consequences on Financial Reporting Quality
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ποΈ Published: August 19, 2026 |