Article Per Year (5 Year)
p-Index From 2021 - 2026
9.129
P-Index
This Author published in this journals
All Journal Jurnal Manajemen Terapan dan Keuangan Journal of Economics, Business, & Accountancy Ventura Syntax Literate: Jurnal Ilmiah Indonesia Amwaluna Jurnal Ekonomi dan Keuangan Syariah Jurnal Ners Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences International Journal Of Science, Technology & Management (IJSTM) Jurnal Nuansa Akademik: Jurnal Pembangunan Masyarakat Jurnal Riset Ilmu Ekonomi Jurnal Riset Ilmu Ekonomi dan Bisnis Journal of Comprehensive Science Bandung Conference Series: Economics Studies International Journal of Science and Environment Journal of Islamic Economics Lariba Journal of Social Science and Business Studies Jurnal Manajemen Bisnis dan Kesehatan Journal of Marketing Management and Innovative Business Review Dinamika Ekonomi: Jurnal Kajian Ekonomi dan Pembangunan Maneggio
Ima Amaliah
Universitas Islam Bandung
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Physics Social Sciences Transportation Other

Published : 70 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 70 Documents
Search

 3   4   5   6   7 
The Role of Corporate Governance in Moderating the Relationship Between Earnings Management and Financial Performance of Public Companies Nurfitriani Nurfitriani; Ima Amaliah; Nunung Nurhayati
Maneggio Vol. 2 No. 6 (2025): DECEMBER-MJ
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/8wjsvn20

Abstract

This study aims to investigate the role of corporate governance in moderating the relationship between earnings management and the financial performance of public companies. Employing a quantitative approach with a longitudinal panel data design, the research analyzed a sample of non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. Financial performance was measured by Return on Assets (ROA), earnings management was proxied by discretionary accruals calculated from the Modified Jones Model, and corporate governance was constructed as a composite index from board independence and audit committee characteristics. The data was analyzed using Moderated Regression Analysis (MRA) with panel data. The results indicate that earnings management has a direct negative effect on company performance. Furthermore, the study's core finding confirms that corporate governance significantly moderates this relationship. The positive and significant interaction term demonstrates that strong corporate governance mechanisms effectively weaken the negative impact of earnings management on financial performance. These findings underscore the critical importance of robust corporate governance as a monitoring tool. They provide empirical evidence that effective oversight can mitigate the adverse consequences of earnings management, thereby promoting more transparent financial reporting and contributing to sustainable corporate value.  
The Impact of FOMO (Fear of Missing Out) and Impulse Buying on Online Purchasing Decisions on TikTok E-Commerce Umi Kulsum; Ima Amaliah; Nunung Nurhayati
Maneggio Vol. 2 No. 6 (2025): DECEMBER-MJ
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/5my0ma20

Abstract

The Explosive Popularity of TikTok Shop as a Social Commerce Platform Has Created a Dynamic and Impulsive Shopping Ecosystem. Its unique characteristics, such as personalized recommendation algorithms, livestream commerce, and viral short-form video content, are strongly suspected to trigger the psychological phenomena of Fear of Missing Out (FOMO) and Impulse Buying, which ultimately influence online Purchasing Decisions. This study aims to analyze the influence of FOMO on Purchasing Decisions on TikTok Shop, with Impulse Buying as a mediating variable. This research uses an explanatory quantitative approach with a survey method. Data was collected through an online questionnaire distributed to 427 active TikTok Shop users in Indonesia who had made a purchase. The data were analyzed using variance-based Structural Equation Modeling (SEM) technique with the help of SmartPLS 4.0 software to test the direct and indirect relationships between variables. The results prove that all proposed hypotheses were accepted. FOMO was proven to have a positive and significant direct effect on Impulse Buying (β = 0.683) and on Purchasing Decisions (β = 0.294). Critically, Impulse Buying was also proven to mediate the effect of FOMO on Purchasing Decisions with a strong indirect effect (β = 0.370). This research model was able to explain 62.8% of the variance in Purchasing Decisions (R² = 0.628), indicating high predictive power. It is concluded that FOMO and Impulse Buying are dominant determining factors in Purchasing Decisions on TikTok Shop. These findings reveal the psychological mechanisms behind the platform's success, where FOMO acts as a powerful initial trigger to create impulsive shopping urges, which then becomes the primary mechanism driving the realization of a purchase decision. This research provides an important contribution to the understanding of consumer behavior in the era of algorithm-driven social commerce.
The Influence of Leadership Style on Generation Z's Work Motivation in the Workplace Sunarto Sunarto; Ima Amaliah; Nunung Nurhayati
Maneggio Vol. 2 No. 6 (2025): DECEMBER-MJ
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/4ra9t253

Abstract

The massive entry of Generation Z into the global workforce presents a significant challenge for contemporary leadership practices. This generation, characterized as digital natives who value purpose, collaboration, and continuous feedback, possesses distinct motivational drivers that may not align with traditional leadership models. This study aims to investigate the specific influence of leadership styles on the work motivation of Generation Z employees. Utilizing a quantitative approach with a correlational design, data was collected via an online questionnaire from 250 Gen Z professionals. Multiple regression analysis revealed that leadership style accounts for 49% of the variance in work motivation. Transformational and democratic leadership styles emerged as the strongest positive predictors, significantly enhancing motivation by fulfilling Gen Z's need for purpose, intellectual stimulation, and inclusive collaboration. Conversely, laissez-faire leadership demonstrated a significant negative impact, actively demotivating employees by creating an environment of ambiguity and neglect. The findings conclude that to effectively engage and retain Generation Z, organizations must deliberately cultivate leaders who are visionary, participative, and actively engaged as coaches and mentors, while decisively moving away from detached, hands-off leadership approaches.
Analisis Strategi Peningkatan Mutu Layanan Dengan Pendekatan Soar (Studi pada Poliklinik Gigi Umum Rumah Sakit Gigi dan Mulut Unjani Cimahi) Hanii Ammariia; Ima Amaliah; Handri Handri
Jurnal Ners Vol. 9 No. 4 (2025): OKTOBER 2025
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jn.v9i4.50696

Abstract

Penurunan jumlah kunjungan pasien Poliklinik Gigi Umum Rumah Sakit Gigi dan Mulut (RSGM) Unjani Cimahi menunjukkan perlu upaya strategis dalam meningkatkan mutu layanan kesehatan. Penelitian ini bertujuan untuk menganalisis kekuatan, peluang, aspirasi, dan hasil yang dapat dijadikan dasar strategi peningkatan mutu layanan menggunakan pendekatan Strengths, Opportunities, Aspirations, Results (SOAR). Penelitian ini menggunakan mix method dengan teknik pengumpulan data melalui kuesioner, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa kekuatan utama poliklinik gigi umum meliputi kualitas sumber daya manusia, fasilitas, serta profesionalitas pelayanan. Peluang strategis terletak pada kerja sama dengan pihak ketiga, meningkatnya kebutuhan masyarakat, dan potensi pasar yang luas. Aspirasi institusi mencakup pengembangan layanan digital dan promosi berbasis kebutuhan pasien. Faktor hasil adalah peningkatan efektivitas proses dan kepuasan pelanggan. Berdasarkan hasil analisis SOAR dan matriks QSPM, diperoleh dua strategi utama, yaitu SR 1 (Strengths–Results) yang berfokus pada pemanfaatan kekuatan internal seperti fasilitas yang lengkap dan tenaga profesional untuk mempercepat implementasi sistem informasi pelayanan berbasis digital, serta OR 1 (Opportunities–Results) yang menekankan pemanfaatan peluang kerja sama dan peningkatan pasar untuk menghasilkan layanan rawat jalan yang efisien dan terintegrasi secara online. Kedua strategi ini menjadi prioritas dalam merancang perbaikan mutu layanan secara berkelanjutan dan hasil nyata.
Implementation of the Syirkah Agreement in Halal Business Crowdfunding Schemes: Opportunities and Regulatory Challenges in Indonesia Asikin, Ridwan Ibnu; Amaliah, Ima; Nurhayati, Nunung
Journal of Social Science and Business Studies Vol. 4 No. 1 (2026): JSSBS
Publisher : Yayasan Gema Bina Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61487/jssbs.v4i1.293

Abstract

The rapid development of Indonesia’s digital economy has fostered financial innovations such as crowdfunding, which enables collective fund mobilization to support business activities. Within this context, halal business crowdfunding has emerged as a promising financing alternative for Micro, Small, and Medium Enterprises (UMKMs), aligning with the country’s efforts to strengthen its Islamic economic ecosystem. However, the implementation of syirkah contracts which emphasize principles of partnership, justice, transparency, and proportional profit and loss sharing within Indonesia’s crowdfunding framework still faces significant challenges. Although DSN–MUI Fatwa No. 114/2017 on Syirkah and Fatwa No. 140/2021 on Sharia-Based Securities Crowdfunding provide a normative foundation, the absence of explicit regulation in OJK Regulation No. 57/POJK.04/2020 has created legal ambiguity and inconsistent practices among platforms such as ALAMI, Ethis, and SHAFIQ.id. This study adopts a qualitative descriptive approach using literature analysis and critical synthesis of expert findings to examine the implementation, challenges, and opportunities of syirkah contracts in halal business crowdfunding schemes in Indonesia. The findings reveal that structural gaps exist between positive law (OJK regulations) and Sharia economic law, resulting in limited regulatory support, weak Sharia Supervisory Board (DPS) oversight, and insufficient technical standards for profit sharing and transparency. Furthermore, asymmetric information, such as limited investor access to real project financial data and flat profit-sharing practices, undermines compliance with syirkah principles.  
The Role of Transformational Leadership and HR Governance in Shaping Enterprise Risk Management and Corporate Performance Hamzah, Amir; Dini, Maya; Amaliah, Ima; Nurhayati, Nunung
Journal of Social Science and Business Studies Vol. 4 No. 1 (2026): JSSBS
Publisher : Yayasan Gema Bina Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61487/jssbs.v4i1.295

Abstract

This study aims to examine the relationship between Transformational Leadership, Human Resource (HR) Governance, and the implementation of Enterprise Risk Management (ERM), as well as their contribution to firm performance. Using a quantitative approach and multiple linear regression models that satisfy classical assumptions, the study finds that Transformational Leadership and HR Governance do not have a significant effect on ERM implementation. This indicates that in large organizations such as state-owned enterprises, risk management systems are more influenced by regulations, oversight mechanisms, and institutional structures than by individual initiatives. Furthermore, Transformational Leadership significantly improves firm performance when tested without mediating variables; however, its effect becomes insignificant when ERM is included, highlighting the dominant role of ERM in determining performance. HR Governance also shows no significant effect on performance, suggesting the need to shift the HR function from administrative to strategic roles. On the other hand, ERM has a significant and independent effect on firm performance without mediating the influence of leadership or HR Governance. These findings imply that strengthening ERM implementation can sustainably enhance firm performance, while the development of leadership quality and HR strategies remains essential to support the organization’s long-term objectives.  
The Influence of CSR Financial Management Effectiveness on SROI Value with Reporting Transparency as a Moderating Variable Dini, Maya; Hamzah, Amir; Amaliah, Ima; Nurhayati, Nunung
Journal of Social Science and Business Studies Vol. 4 No. 1 (2026): JSSBS
Publisher : Yayasan Gema Bina Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61487/jssbs.v4i1.296

Abstract

This study aims to examine how the Effectiveness of Corporate Social Responsibility (CSR) Financial Management contributes to increasing the Social Return on Investment (SROI) value, as well as to assess the role of GRI-based Reporting Transparency as a moderating variable that strengthens this relationship. The research was conducted on companies that implement CSR programs sustainably, using a quantitative approach with a sample of 30 respondents involved in CSR management and reporting. Data were collected through standardized questionnaires and processed using multiple linear regression accompanied by a moderation test to determine whether transparency provides a strengthening effect. The results of the study show that the effectiveness of CSR financial management has a significant influence on SROI value, meaning that the better the planning, budgeting, implementation, and evaluation processes of CSR finances, the greater the social benefits generated compared to the costs incurred. In addition, reporting transparency based on GRI standards is proven to strengthen this relationship. When information is presented honestly, comprehensively, and in a traceable manner, stakeholder trust increases, making the social impact produced more visible and measurable. These findings emphasize the importance of professional CSR financial management and transparent reporting practices as the foundation of sustainability accountability. This study also provides a basis for future research to explore other variables, such as governance quality, community participation, or social innovation, that may influence SROI values across various sectors.  
Tawhid-Based Philosophy of Management Science: Integrating Value Co-Creation and Digital Marketing Strategy in an Extended Technology Acceptance Model for Secondary Education Wijoyo, Agung; Nu'man, Harits; Aspiranti, Tasya; Suwarsi, Sri; Nurhayati, Nunung; Amaliah, Ima; Muhardi; Lestari, Rini; Oktini, Dede R
Jurnal Manajemen Bisnis dan Kesehatan Vol. 2 No. 3 (2026): Vol.2 No.3 2026 January-March
Publisher : Edu Berjaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70817/jmbk.v2i3.61

Abstract

Introduction: Urban secondary teachers in Muslim-majority contexts face 28% intention-behavior gaps in technology adoption despite digital infrastructure. Western models like TAM and VCC show limited efficacy where Islamic management philosophy remains underexplored. Methods: Qualitative conceptual study synthesizing tauhid-based grand theory, Value Co-Creation middle-range constructs, and Extended TAM applications through systematic literature review and thematic analysis of peer-reviewed publications (2020-2025). Results: Tauhid managerial integration dominates (68% literature), amanah-shura moderated VCC yields 35% higher Islamic compatibility, TAMISE achieves R²=0.67 actual use. DARTA framework (Dialogue, Access, Risk, Transparency, Amanah) bridges philosophical-empirical domains. Discussion/Conclusion: Tauhid-VCC-TAM continuum resolves epistemological fragmentation. Managerial implications advocate shura councils for platform co-design; policy recommends Islamic compatibility metrics in digital literacy programs. PLS-SEM validation needed across Muslim contexts.
Rekonstruksi Model Islamic Balanced Scorecard (I-BSC): Integrasi Nilai Maqashid Syariah dalam Pengukuran Kinerja Organisasi Modern Sunarto, Sunarto; Amaliah, Ima
Journal of Comprehensive Science Vol. 5 No. 4 (2026): Journal of Comprehensive Science
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jcs.v5i4.4127

Abstract

Penelitian ini bertujuan untuk merekonstruksi model Balanced Scorecard (BSC) konvensional menjadi Islamic Balanced Scorecard (I-BSC) melalui integrasi nilai-nilai Maqashid Syariah dalam pengukuran kinerja organisasi modern. Latar belakang penelitian ini didasarkan pada keterbatasan BSC yang cenderung berorientasi pada paradigma materialistik dan belum mampu mengakomodasi dimensi spiritual, etika, serta tanggung jawab transendental dalam organisasi. Metode yang digunakan dalam penelitian ini adalah pendekatan kualitatif dengan metode analisis konseptual dan sintesis teoretis, yang mengintegrasikan literatur manajemen strategik modern dengan epistemologi Islam. Analisis dilakukan melalui kritik terhadap BSC konvensional, pengkajian konsep Maqashid Syariah, serta rekonstruksi kerangka pengukuran kinerja berbasis nilai Islam. Hasil penelitian menunjukkan bahwa model I-BSC yang dikembangkan terdiri dari lima perspektif utama, yaitu perspektif tauhid/religiusitas (hifz al-din), perspektif finansial syariah (hifz al-mal), perspektif stakeholder (hifz al-nafs), perspektif proses internal (hifz al-aql), serta perspektif pembelajaran dan pertumbuhan (hifz al-nasl). Model ini mengintegrasikan indikator kinerja kuantitatif dan kualitatif, termasuk aspek etika, niat (niyyah), dan keberkahan (barakah), serta menetapkan bobot berdasarkan skala prioritas dharuriyyat. Implikasi dari penelitian ini menunjukkan bahwa I-BSC mampu menghasilkan sistem pengukuran kinerja yang lebih holistik, tidak hanya berorientasi pada pencapaian ekonomi, tetapi juga pada nilai keadilan, kebermanfaatan (maslahah), dan keberlanjutan (corporate sustainability) yang mencakup dimensi duniawi dan ukhrawi. Dengan demikian, model ini memberikan kontribusi teoretis dalam pengembangan paradigma manajemen berbasis Islam serta kontribusi praktis bagi organisasi dalam membangun sistem kinerja yang etis, transparan, dan berkelanjutan.
From FinTech Adoption to Strategic Performance: A Comparative Systematic Review of SMEs in Indonesia and Malaysia Achref Boubekri; Tasya Aspiranti; Nunung Nurhayati; Ima Amaliah
Journal of Marketing Management and Innovative Business Review Vol. 4 No. 1 (2026): Mariobre, June 2026 (ISSN : 3031-4208)
Publisher : Master of Management Study Program, Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63416/mrb.v4i1.445

Abstract

The rapid expansion of Financial Technology (FinTech) has transformed financial service delivery and created new opportunities for SMEs, particularly in emerging economies. This study systematically examines and compares the strategic impacts of FinTech adoption on SME performance in Indonesia and Malaysia through a PRISMA guided systematic literature review of peer-reviewed studies, institutional reports, and official publications from 2018 to 2025. The analysis focuses on financial access, operational efficiency, innovation capability, regulatory environment, and institutional trust. The findings show that FinTech adoption enhances access to finance and improves transactional efficiency in both countries; however, the depth and sustainability of these benefits differ across contexts. In Indonesia, FinTech mainly supports financial inclusion and short-term liquidity management, while in Malaysia it is more deeply integrated into organizational and financial systems, contributing to sustained productivity and strategic resilience. These differences are largely driven by variations in regulatory maturity, institutional support, and organizational readiness. The study concludes that FinTech adoption alone does not guarantee improved SME performance, rather its strategic value depends on the alignment between technological adoption, firm-level capabilities, and institutional environments. The findings offer comparative insights for policymakers and practitioners aiming to strengthen FinTech-enabled SME development strategies in emerging economies.
Co-Authors A. Harits Nu'man Aan Julia Achref Boubekri Ade Yunita Mafruhat Adinda Sri Maryam Akhsan Mulki Abdillah Al Rifah, Cecep Fauzan Amir Hamzah Anjani, Selsa Putri Asikin, Ridwan Ibnu Aspiranti , Tasya Banavsa Puan Lira Budi Hartono Cynthia Imadiyar P Dede R Oktini Dewi Rahmi Dini, Maya Fadilah Ghani Azis Firda Siva Kamila Fitria Restiani Freska Fitriyana Gerry Cahya Mutaqin Gustini, Yasni Hafiz Naufal Hilmi Haikal Qolbi Al Qosam Handri Handri Hanii Ammariia Intan Purnamasari Ismaira Miftahus Sa’adah Izhar Rismawan Jamaludin . Kharisma Varrenzy Saidhyna Liliani Sumarni Pratiwi Maharani, Haidilia Marselino Yuda Pratama Meidy Haviz Mira Permata Sari Moh. Safii Muhamad Taufiq Amarullah Muhammad Hasbi Ashidiqi Muhammad Yasa Wisesa Muhardi Muhardi Muhardi Munarsih, Munarsih Mutia Azzahra Nabila Savira nabilla nurdina nabilla Nenden Yushinta Puri Novi Ariani Nu'man, Harits Nunung Nurhayati Nunung Nurhayati Nurfahmiyati Nurfitriani Nurfitriani Nurrunnajmi, Tirahaifa Nurul Komara Oryza Sativa Ramadhan Putri, Shella Mutia R. Oktini, Dede Rahmad Abdul Gani Rangga Apryansyah Rani Meida Ravi Anugrah Akbar Rega Saukani Rika Angraini Rini Lestari Rodhiah Sayyid Mujaddid Fikri Sekar Nadia Lestari Shaffa Septiani Aisy Silvi Aprillia Devi Sri Suwarsi Sunarto Sunarto Sunarto Sunarto Syam, Fauziyah Syifa Putri Nur Azizah Tasya Aspiranti Tesya Aryo Tesya Nur Hayatri Teuku Muhammad Abidzar Saddam Tyas Ayuning Lestari Umi Kulsum Westi Riani Westi Riani Westi Riani Wijoyo, Agung Woro Rona Farrasari Yolanda Dienul Fathia Yudha Dwi Nugraha Zakiyah Hayati Zakri, Melvin