Journal of Economics and Management Sciences 2023-07-18T14:32:55+08:00 Jamie Brown Open Journal Systems <p>Journal of Economics and Management Sciences (JEMS) is an international, double-blind peer-reviewed, open-access journal published by IDEAS SPREAD INC. The journal is published in both print and online versions. The online version is free access and download.<br>The journal focuses on the following topics: Corporate Ggovernance, Human Resource Management, Strategic Management, Entrepreneurship, Marketing, E-business, Services, Information Technology Management, Production &amp; Operations Management, Financial Management, Decision Analysis, Management Research Methods and Managerial Economics, etc.</p> Development of Sustainability Report Research Tren in Indonesia 2023-05-01T23:32:56+08:00 Rizky Yuniar Sururi Evi Gantyowati <p class="text"><span lang="EN-US" style="color: #252525;">The purpose of this study is to show empirical data regarding the growth of sustainability report research in Indonesia from 2009 to 2021.This study analyzed 44 articles from 21 nationally accredited journals in the Sinta 2 category. We used a charting the field approach by classifying articles based on research topic, method research, research population and external or internal factors that affect the sustainability report. The results of this study indicate that research topics discussing the linkages between financial performance and sustainability reporting in Indonesia have been extensively researched but still show inconsistencies in research results, so they need to be studied further. Furthermore, we also found that quantitative research methods, analytical research methods, public company populations and internal factors that influence sustainability reporting were the most tested by researchers.</span></p> 2023-05-01T00:00:00+08:00 ##submission.copyrightStatement## Search Algorithms for a System of Different Representatives of Subsets of a Finite Set 2023-06-08T12:28:06+08:00 Dmitri Terzi <p>The paper considers various aspects and approaches regarding the search for a system of differenrt representatives (<em>SDR</em>) of subsets of a finite set. Algorithm 3 has been developed, which is an algorithmization of the search process for <em>SDR</em> on the basis of Hall's theorem on the existence of <em>SDR</em>. Algorithms 1-5 for searching for partial and complete <em>SDRs</em> based on the technology for solving problems of the transport type, in particular, the algorithm associated with the construction of cycles, are given. <em>SDR</em> search algorithms can be used as auxiliary tools for solving combinatorial problems. It is also shown, conversely, that the search for <em>SDR</em> can be considered as a combinatorial optimization problem.</p> <p>Mathematics Subject Classification – MSC2020: 90-08, 90B06, 90C27</p> 2023-06-07T00:00:00+08:00 ##submission.copyrightStatement## An Alternative Multiple Contracts Version of the SACRE 2023-07-18T14:32:55+08:00 Clovis de Faro Gerson Lachtermacher <p>Taking into consideration that the SACRE (system of increasing amortization in real terms), as originally instituted by Caixa Econômica Federal, is not financially consistent, an exact procedure, denoted as SACRE*, was proposed in de Faro and Lachtermacher (2022). An alternative version (SACRE-F) of this system was proposed by Forger (2010). The present paper submits a multiple contract version of SACRE-F. It is shown that, taking into due account the financial institution cost of capital, it is always better to implement the multiple contracts approach instead of the single contract option. An comparison between the both alternatives are detailed.</p> 2023-07-17T00:00:00+08:00 ##submission.copyrightStatement##