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All Journal Jurnal Ilmu Sosial dan Humaniora Jurnal Ekonomika Media Ekonomi dan Manajemen Akuisisi : Jurnal Akuntansi Perspektif : Jurnal Ekonomi dan Manajemen Universitas Bina Sarana Informatika JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS JURNAL MANAJEMEN BISNIS Ekonomi dan Bisnis Jurnal Ilmiah Akuntansi dan Finansial Indonesia Ilomata International Journal of Tax and Accounting Jurnal Manajemen Jurnal Ilmiah Manajemen Kesatuan JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) International Journal of Community Service JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Golden Ratio of Human Resource Management Bussman Journal : Indonesian Journal of Business and Management Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) Jurnal Akuntansi Keuangan dan Bisnis Jurnal Pengabdian Masyarakat Bhinneka Amkop Management Accounting Review (AMAR) Jurnal Pengabdian Masyarakat Paguntaka AT TARIIZ : Jurnal Ekonomi dan Bisnis Islam JIM : Journal Of International Management INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Muh. Irfandy Azis
Universitas Borneo Tarakan
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Analisis Metadata Pada Literatur Akuntansi Sektor Publik Dan Pengelolaan Aset Azis, Muh. Irfandy
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 11 No. 1 (2025): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2025
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v11i1.2188

Abstract

This study aims to analyze the distribution patterns of academic documents in the fields of public sector accounting and asset management based on metadata parameters such as publication year, source, author, institutional affiliation, country, document type, and subject area. Using a descriptive approach based on metadata and data from the Scopus database, this research identifies trends, geographical contributions, and the roles of journals and institutions in the development of the literature. The findings reveal a significant increase in publications in this field, especially during the 2020–2025 period, with articles being the dominant document type and Business, Management, and Accounting as the main subject. Australia, Italy, and the United Kingdom are the largest geographical contributors, with the Public Money and Management journal making the most significant contribution. The analysis also highlights the important roles of several key authors and leading institutions, as well as the diversity of contributions from various sources and countries. This research offers both theoretical and practical implications. Theoretically, the metadata analysis provides insights into research distribution, thematic trends, and the potential for cross-institutional collaboration. Practically, the findings support more targeted policy-making in public sector management, including improvements in efficiency and sustainability. Despite limitations in the uneven access to historical data, this study paves the way for future research to explore underexplored areas, subject diversification, and the development of interdisciplinary approaches.
PENGARUH SERVICE RECOVERY DAN KEPUASAN NASABAH TERHADAP LOYALITAS NASABAH PADA PT. BANK SULTRA CABANG UTAMA KENDARI Dzulfikri Azis Muthalib; Abd. Azis Muthalib; Muh. Irfandy Azis; Muh. Israwan Azis
AT TARIIZ : Jurnal Ekonomi dan Bisnis Islam Vol 2 No 04 (2023): AT TARIIZ : JURNAL EKONOMI DAN BISNIS ISLAM
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/attariiz.v2i04.811

Abstract

This study aims to determine and explain the effect of service recovery and customer satisfaction on customer loyalty at PT Bank Sultra Kendari Main Branch. The population in this study were all customers at PT Bank Sultra Kendari Main Branch. The research sample was 100 customers at PT Bank Sultra Kendari Main Branch. This study uses multiple linear regression analysis. The results showed that: (1) Simultaneously there is a positive and significant effect of service recovery variables and satisfaction on customer loyalty. This fact shows that the better the service recovery and satisfaction provided, the higher the customer loyalty at PT Bank Sultra Kendari Main Branch. (2) Service recovery variables have a positive and significant effect on customer loyalty. The better the service recovery provided to customers, the higher the customer loyalty at PT Bank Sultra Kendari Main Branch. (3) Customer satisfaction variables have a positive and significant effect on customer loyalty. The better the satisfaction felt by the customer, the higher the customer loyalty at PT Bank Sultra Kendari Main Branch.
PENGARUH ORIENTASI PELAYANAN DAN BAURAN PEMASARAN TERHADAP KEPUASAN PELANGGAN PADA UD. MAJU KENDARI Azis Muthalib, Dzulfikri; Azis, Muh. Irfandy; Muthalib, Abd. Aziz; N, Ismail Khalid
JIM : Journal Of International Management Vol 1 No 02 (2022): JIM : Journal Of International Management
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jim.v1i02.485

Abstract

This study wants to see how the influence of service orientation and marketing mix on customer satisfaction at UD. Maju Kendari. The research sample was 78 customers at UD. Maju Kendari. This study uses multiple linear regression analysis. The significance value is 0.000 which means it is smaller than the value of ? = 0.05, so statistically the variables of service orientation (X1) and marketing mix (X2) simultaneously (together) have a significant effect on customer satisfaction (Y) at the 95% confidence level. The R2 (R-Square) value is 0.897. The R value (correlation coefficient number) of 0.947 indicates that the closeness of the direct relationship between the service orientation variable (X1) and the marketing mix (X2) to customer satisfaction (Y) is 94.7%. After the data is processed, the results are obtained: (1) The higher the service orientation and marketing mix, the higher the customer satisfaction at UD. Maju Kendari. (2) The higher the service orientation, the higher the customer satisfaction at UD. Maju Kendari. (3) the higher the marketing mix, the higher the customer satisfaction at UD. Maju Kendari.
Suara Pesisir: Pemberdayaan Soft Skills Public Speaking bagi Anak-anak Kampung Terang Philips, Juata Laut Kota Tarakan Shalahuddin, Shalahuddin; Utomo, Muh. Nur; Azis, Muh Irfandy; Karunia, Erick; Gunawan, Willy Oktrisio; Pribadi, Julianda; Yonti, Kholiqul Lutfi Alfizar; Afuiata, Denisius
Jurnal Pengabdian Masyarakat Bhinneka Vol. 3 No. 4 (2025): Bulan Juli
Publisher : Bhinneka Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58266/jpmb.v3i4.154

Abstract

Artikel ini bertujuan untuk mendeskripsikan pelaksanaan program pengabdian kepada masyarakat “Suara Pesisir” yang difokuskan pada pengembangan keterampilan berbicara di depan umum (public speaking) bagi anak-anak di Kampung Terang Phillips, Juata Laut, Kota Tarakan. Program ini dilatarbelakangi oleh rendahnya kepercayaan diri dan kemampuan komunikasi anak-anak di wilayah pesisir. Untuk mencapai tujuan tersebut, kegiatan dilakukan melalui tiga tahapan utama: observasi dan identifikasi masalah, pelaksanaan program pengembangan, serta monitoring dan evaluasi. Metode yang digunakan bersifat partisipatif dan interaktif, melibatkan anak-anak dalam berbagai aktivitas seperti diskusi, permainan peran, dan simulasi pidato. Program dilaksanakan pada bulan Desember 2024 dan mendapat respon positif dari anak-anak dan masyarakat setempat. Hasil evaluasi menunjukkan peningkatan keterampilan berbicara anak-anak secara signifikan, baik dari aspek keberanian, kelancaran, maupun penguasaan materi saat berbicara di depan umum. Kesimpulannya, program “Suara Pesisir” berhasil mencapai tujuannya dan dapat dijadikan model pengembangan soft skills anak-anak di daerah pesisir lainnya.
The Role of Quality Digital: The effect of WhatsApp business on consumer retention of MSMEs in Papua Mountains Adi, Tiomy Butsianto; Karunia, Erick; Aswan, Aswan; Marsha, Deni; Azis, Muh. Irfandy; Febrian, Muhammad Rully; Syams, Tengku Putri Azizah
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.2843

Abstract

This study aims to analyze the influence of WhatsApp Business on customer retention of MSMEs in the Papua Pegunungan region and to examine the moderating role of high-quality digital interaction in this relationship. The study is grounded in the context of infrastructure limitations in 3T (frontier, outermost, and disadvantaged) areas, which demand the use of practical and accessible digital communication media. A quantitative approach was employed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 3.0. Data were collected through a survey of 120 consumers who interact with local MSMEs via WhatsApp Business. The results indicate that WhatsApp Business has a positive and significant effect on customer retention. High-quality digital interaction also shows a considerable impact and moderates the relationship between WhatsApp Business and customer retention. The R² value of 0.576 demonstrates strong predictive power. This research contributes to the development of digital loyalty theory and provides practical implications for empowering MSMEs in disadvantaged regions to enhance digital communication in retaining customers.
IMPLEMENTATION OF ENVIRONMENTAL ACCOUNTING IN MICRO, SMALL, AND MEDIUM ENTERPRISES (MSMES) OF LAYER POULTRY FARMS: A CASE STUDY ON THE IMPACT OF ENVIRONMENTALLY FRIENDLY INITIATIVES ON THE PRODUCTION COST STRUCTURE Hasnidar, Hasnidar; Hastuti; Made Ngurah Purnaman, Si; Irfandy Azis, Muh.
AT TARIIZ : Jurnal Ekonomi dan Bisnis Islam Vol 4 No 02 (2025): AT TARIIZ : JURNAL EKONOMI DAN BISNIS ISLAM
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/attariiz.v4i02.1688

Abstract

This study aims to evaluate the implementation of environmental accounting (green accounting) through environmentally friendly initiatives that impact the production cost structure at Reban Lestari Poultry Farm, Kolaka. A qualitative descriptive approach was employed, emphasizing a deep understanding of the research object based on factual data obtained in the field. This approach is considered appropriate for examining the application of green accounting through a case study at the farm, with a focus on interpreting meaning rather than generalizing results. The data sources comprised both primary and secondary data, collected through in-depth interviews, direct observation, and documentation. The findings reveal that initiatives such as water sterilization, fly control, waste processing, and the use of energy-saving lamps contribute to increased overhead cost efficiency and support productivity. However, the application of green accounting in financial reporting remains limited, as evidenced by the incomplete financial statements only income statements are prepared, without balance sheets or accompanying notes thus failing to fully reflect the principles of environmental accounting.
FOMO’s Impact on Impulsivity: The Mediating Role of Flash Sale Promotional Strategies Erick Karunia; Azis, Muh. Irfandy; Faerozh Madli; Mohd Noor Hidayat Jimainal; Ang Hong Loong
Jurnal Manajemen Vol. 29 No. 3 (2025): October 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jm.v29i3.2726

Abstract

This study explores the impact of Fear of Missing Out (FOMO) on impulsive buying behaviour among e-commerce consumers in Indonesia. Using an online survey involving 349 active e-commerce users in Indonesia, the study examines levels of FOMO, frequency of impulsive purchases, and perceptions of flash sale promotions. Data analysis using Structural Equation Modelling (SEM) AMOS reveals that FOMO significantly positively affects impulsive buying behaviour, with flash sale strategies amplifying this relationship. Furthermore, demographic factors such as age, digital literacy levels, and social influence are found to moderate this relationship. The findings underscore the importance of understanding consumer psychology in designing effective and ethical marketing strategies. Thus, this study contributes to the existing literature on consumer behaviour and has significant implications for marketers, e-commerce platforms, and policymakers.
Interaction Between International Exchange Rate and Indonesian Finance Stock Index Azis, Muh. Irfandy; Karunia, Erick
INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Vol. 20 No. 3 (2024): Agustus
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v20i3.1821

Abstract

This suggests that while short-term fluctuations are inevitable, the exchange rates and stock market tend to realign over time. The Granger causality test uncovers bidirectional causality between the USD/IDR and EUR/IDR exchange rates and the financial index, indicating that not only do changes in exchange rates impact the stock index, but stock market performance also influences exchange rate movements. The impulse response function shows that shocks to the USD/IDR exchange rate have the most significant and lasting impact on the IDX Finance index, reflecting the dominant role of the US dollar in global trade and finance. The findings have important implications for policymakers and investors. Policymakers should focus on maintaining exchange rate stability, especially relative to the USD, to foster a stable investment environment and support long-term growth in the financial sector. For investors, exchange rate trends, particularly the USD/IDR, should be closely monitored, as these fluctuations significantly affect the financial sector's profitability and overall stock market performance. The study contributes to the broader literature by highlighting the complex interplay between exchange rates and financial markets in emerging economies
The Mediating Role of Trust in the Relationship Between Familiarity and Repurchase Intention of Consumers in Nunukan Regency Karunia, Erick; Azis, Muh. Irfandy; Muthalib, Dzulfikri Azis; Loong, Ang Hong; Mojolou, Dean Nelson
INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Vol. 20 No. 4 (2024): November
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v20i4.2300

Abstract

This study aims to examine the influence of familiarity on consumers repurchase intentions, along with the role of trust as a mediating variable in this relationship. Using Structural Equation Modeling (SEM), this study analyzes data from 255 respondents who are online shop users in Nunukan Regency to test hypotheses regarding inter-variable relationships. The analysis results indicate that familiarity has a positive and significant effect on consumer trust (p = 0.001) and directly increases repurchase intention (p = 0.000). Additionally, trust is proven to mediate the relationship between familiarity and repurchase intention, with a significant total effect (p = 0.001). These findings suggest that higher levels of consumer familiarity with online shopping lead to stronger trust, ultimately enhancing consumers' repurchase intentions. This study contributes to understanding the psychological factors influencing consumer loyalty and provides practical implications for marketing strategies aimed at increasing customer loyalty through improved familiarity and trust
Peran Media Sosial: Employer Branding Terhadap Minat Kerja Mahasiswa Tingkat Akhir di Kalimantan Utara Aswan Aswan; Deni Marsha; Erick Karunia; Shalahuddin Shalahuddin; Muh. Irfandy Azis; Suryaningsih Suryaningsih
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 1 (2025): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i1.7296

Abstract

In the competitive digital era, companies are required to build an image as an attractive workplace to capture the attention of young talent, especially generation Z who will enter the job market. This study aims to analyze the effect of employer branding on the interest in applying for jobs of final year students in North Kalimantan, and to examine the role of social media as a moderating variable in the relationship. The study used a quantitative approach with an explanatory design through a survey method of 350 students from two universities, with data analysis using Structural Equation Modeling-Partial Least Squares (SEM-PLS) techniques. Employer branding was measured based on five dimensions of organizational attractiveness, while job application interest and social media exposure were measured using a Likert scale. The results showed that employer branding has a positive and significant effect on job application interest (β = 0.506; p = 0.002), and social media also has a significant direct effect on job application interest (β = 0.573; p = 0.000). However, the moderating effect of social media on the relationship between employer branding and interest in applying was not statistically significant (β = -0.088; p = 0.969). The findings conclude that while social media is effective as a direct communication channel, its success in strengthening employer brand image depends on the quality of content and consistency of the organization's narrative. The implication of this study suggests that local companies should strengthen their employer branding strategy and utilize social media more purposefully and contextually to attract young talent in frontier regions.
Co-Authors Abd. Azis Muthalib Adi, Tiomy Butsianto Adnan Farisi Afuiata, Denisius Ahmad Juliana Ahmad Juliana Ahmatang Ang Hong Loong Ang Hong Loong Angelina Yenny Ringan Ardiansyah, Riyans Ariani Arnadi Chairunnas Ashar Ashar Aswan Aswan Aswan Aswan Banding, Mappa Panglima Bella Lisa Permatasari Budi Hasyim Budi Hasyim Deni Marsha Devi, Charitin Dwi Prayoga Erick Karunia Faerozh Madli Febrian, Muhammad Rully Ferica Christinawati Putri Fook, Lim Ming Gulabdin, Shaierah Binti Gunawan, Willy Oktrisio H. Hastuti Hasnidar Hasnidar Ibnu Hajar Irawati HM Jescynia Marchella Lahengke Juliana, Ahmad Kahono, Tri Kahono karunia, Erick La Nita Loong, Ang Hong Made Ngurah Purnaman, Si Malik, Aan Digita Marsha, Deni Mohd Noor Hidayat Jimainal Mojolou, Dean Nelson Muh. Israwan Azis Muhammad Rully Febrian Muhammad Tharmizi Junaid Muthalib, Abd. Aziz Muthalib, Dzulfikri Azis N, Ismail Khalid Nabilah Febriyanti Nainggolan, Yohanna Thresia Nursandi, Arif Nursia Nursia Nurul Hidayat Nurzhahratul Lailiah Padliansyah, Roni Phin, Ng Yen Pribadi, Julianda Rafiqoh Rista Kartika Riyans Ardiansyah Rizky Putri Melati Roni Padliansyah Rusdy Setiawan Sabrang Gilang Gemilang Shalahuddin Siti Rahmatan Suryaningsih Suryaningsih Suryaningsih syahran syahran Syams, Tengku Putri Azizah Utomo, E Mohammad Nur Utomo, Mohamad Nur Utomo, Muh. Nur Wahyuni, Etty Wawo, Andi Basru Yonti, Kholiqul Lutfi Alfizar