https://www.ojs.ideanusa.com/index.php/JIDEA/issue/feedJournal of Investment Development, Economics and Accounting2026-05-13T20:58:57+07:00Rosarosa.sunardi@gmail.comOpen Journal Systems<p>This is intended for the General Public, Researchers and Special Lecturers Researchers in Investment Development, Economics and Accounting The focus and scope of the IDEA Journal of IDEA are: Economics, (Economics, Development of Economics, Managerial Economics, International economics), Management (Financial Management, Marketing Management, HRD Management, Operational & Production management), Accounting (Basic Accounting, Tax Accounting, Audit, Accounting Management), Administration (Public Administration, ect.)</p>https://www.ojs.ideanusa.com/index.php/JIDEA/article/view/406Artificial Intelligence Skill Development as a Predictor of Job Readiness among Business Education Undergraduates in Tertiary Institutions in Anambra State, Nigeria2026-05-13T20:58:57+07:00Blessing Onyeka Onyiorahbo.onyiorah@coou.edu.ng<p><strong>Purpose. </strong>This the study explored the development of AI competencies and job preparedness in 106 business-education undergraduates in the state of Anambra. <strong>Methodology/approach –</strong> The information was collected electronically with the help of Google Forms, using a four-point Likert scale questionnaire that included demographic variables, AI skill dimension, and job-readiness competencies. The responses were summarised using descriptive statistical analysis such as frequencies, percentages, means, and standard deviations. The methodological strategy allowed collecting data effectively and reliably, as well as defining the theoretical strengths of students in the field of AI knowledge and identifying the areas that needed to be developed to inform curriculum and skill-development interventions.</p> <p><strong>Findings –</strong> The general job-readiness with significant time management and communication competencies, but low teamwork skills. Regression analysis revealed a strong predictive effect of AI competencies on job -readiness, and the model was found to be stable and reliable. These results support the claim that improvement of AI skills may significantly boost graduate readiness to the labour market. The paper thus highlights the need to incorporate practical AI education in curricula to enhance employability. </p>2025-09-01T00:00:00+07:00Copyright (c) 2025 https://www.ojs.ideanusa.com/index.php/JIDEA/article/view/407Implications of Financial Factors on the Value of Insurance Companies through Dividend Policy in Insurance Companies 2026-03-29T11:45:43+07:00Tri WidyawatiWiet3131@gmail.comMasno Marjohandosen00124@unpam.ac.idSahroni Sahronidosen01420@unpam.ac.id<p>This study aims to analyze the effect of financial performance on firm value with dividend policy as an intervening variable in insurance companies listed on the Indonesia Stock Exchange during 2018–2024.</p> <p><strong>Methodology/approach –</strong> Financial performance is proxied by Return on Assets (ROA), Debt to Equity Ratio (DER), and Current Ratio (CR). The object of the research is insurance companies listed on the Indonesia Stock Exchange during 2018–2024.</p> <p><strong>Findings –</strong> The results show that ROA, DER, and CR do not significantly affect dividend policy. Dividend policy has a positive and significant effect on firm value. Simultaneously, ROA, DER, CR and dividend policy significantly influence firm value. The model explains 22.97% of the variation in firm value, while the rest is explained by other variables outside the research model</p>2025-09-01T00:00:00+07:00Copyright (c) 2025 https://www.ojs.ideanusa.com/index.php/JIDEA/article/view/408Analysis of The Impact of Work Motivation, Work Environment and Career Development on Employee Loyalty Through Job Satisfaction2026-05-13T20:58:34+07:00Gawarudin Gawarudingawarudin12@gmail.comHadi Supratiktadosen00469@unpam.ac.idTaswanda Taryodosen02234@unpam.ac.id<p>This study aims to analyze the influence of work motivation, work environment, and career development on employee loyalty through job satisfaction as an intervening variable for employees at the Ministry of Religious Affairs of the Republic of Indonesia.</p> <p>The research method used is a quantitative method with a survey approach through the distribution of questionnaires using a Likert scale. The sampling technique used the Slovin formula with a total of 168 employees as respondents. Data analysis was carried out using the Structural Equation Modeling (SEM) method with the Partial Least Square (PLS) approach through the SmartPLS application</p> <p>The results of the study indicate that work motivation has a positive and significant effect on job satisfaction. The work environment has a positive and significant effect on job satisfaction. Career development also has a positive and significant effect on job satisfaction. Furthermore, work motivation has a positive and significant effect on employee loyalty. The work environment has a positive and significant effect on employee loyalty. Career development has a positive and significant effect on employee loyalty. Job satisfaction also has a positive and significant effect on employee loyalty. In addition, job satisfaction has been proven to be able to mediate the relationship between work motivation, work environment, and career development on employee loyalty.</p>2025-09-01T00:00:00+07:00Copyright (c) 2025