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All Journal Jurnal Siasat Bisnis Jurnal Akuntansi & Auditing Indonesia Jurnal Manajemen Bisnis JAM : Jurnal Aplikasi Manajemen JBTI : Jurnal Bisnis : Teori dan Implementasi Professional : Jurnal Komunikasi dan Administrasi Publik MIX : Jurnal Ilmiah Manajemen Jurnal Manajemen Pelayanan Publik Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Gorontalo Management Research JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) MABIS: Manajemen dan Bisnis Progress: Jurnal Pendidikan, Akuntansi dan Keuangan International Journal of Economics Development Research (IJEDR) Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal E-Bis: Ekonomi Bisnis Jurnal Darma Agung INVEST : Jurnal Inovasi Bisnis dan Akuntansi Asian Management and Business Review Wiga : Jurnal Penelitian Ilmu Ekonomi IJFBP International Journal of Family Business Practices Journal of Business Studies and Management Review Journal Publicuho Journal of Applied Management and Business Administration Journal of Educational Management Research IIJSE Business and Applied Management Journal Indonesian Journal of Strategic Management (IJSM) International Journal of Economics and Management Research
Johan, Ahmad
Universitas Langlang Buana
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Social Sciences Transportation

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Accounting Information System and Effective Leadership to Improve Employee Performance Sari, Nur Zeina Maya; Johan, Ahmad; Pramiarsih, Euis Eka
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 9 No 1 (2025): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v9i1.2779

Abstract

Accounting information system and effective leadership already implemented and running with good can increase performance employees at Inspectorate general office regency Bandung. Method research used that is descriptive and verifiable with approach quantitative. Population in study This is all staff of Inspectorate general office which consists of on employee department accounting. Probability sampling techniques with use random sampling so that amount sample in study This determined a total of 33 data sources were obtained originate from distribution questionnaire. Data in study This is primary data using questionnaire. Research this also uses method analysis descriptive and verifiable as well as approach processed quantitative in a way structured use SEM-PLS. Results from study This show that 1) Success system information accounting is very high 2) Success System Information Accountancy influential to performance employees 3 ) Effective leadership in category enough height and 4) Leadership influential to performance.
An investigation of antecedents and outcomes of accounting information quality: Evidence from SMEs Nuraliati, Ayke; Astuti, Ayi; Ali Januarty, Tamy; Johan, Ahmad; Sudarmadi, Dedi
Jurnal Akuntansi dan Auditing Indonesia Vol 29, No 1 (2025)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol29.iss1.art5

Abstract

In an increasingly competitive business environment, high-quality accounting information is crucial for companies seeking improved performance—particularly small and medium-sized enterprises (SMEs) in the manufacturing sector. Accounting information quality not only influences internal decision-making but also fosters trust among stakeholders, including investors, creditors, and business partners. This study aims to examine the roles of innovation capability, risk propensity, moral standards, knowledge management, and the management accounting information system (MAIS) in shaping accounting information quality and financial performance. Data were collected through 318 questionnaires distributed to general managers, financial managers, chief accountants, and internal auditors in randomly selected manufacturing companies in Bandung City. The data were analyzed using the SEM-PLS approach to test the relationships among the studied variables. The results indicate that innovation capability, risk propensity, moral standards, and knowledge management significantly influence both the management accounting system and the quality of accounting information. In turn, the management accounting system and accounting information quality significantly affect financial performance. Based on these findings, this study recommends that company management adopt modern MAIS, as it is a critical component for achieving competitive advantage and long-term survival in today’s market.
Exploring the impact of AI competencies, B2B marketing capabilities and disruptive innovation on marketing performance: The mediating role of growth hacking Utama, Adi; Johan, Ahmad; Hidayat, Yosep Rahman
Jurnal Siasat Bisnis VOL 29, NO 2 (2025)
Publisher : Management Development Centre (MDC) Department of Management, Faculty of Business and Economics Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jsb.vol29.iss2.art2

Abstract

Purpose – This study explores the relationships between AI competencies, B2B marketing capabilities, disruptive innovation, on marketing performance. It also investigates the mediating role of growth hacking in these relationships.Design/methodology/approach – A quantitative approach was employed, with an online questionnaire distributed via Google Forms to 350 managers/supervisors from B2B companies in Jakarta and Bandung. The data analysis technique used is partial least squares structural equation modeling (PLS-SEM), processed using Smart PLS 3.0 software, to assess the direct and indirect relationships between the variables.Findings – The study found that AI competencies and disruptive innovation significantly enhance growth hacking, which positively influence marketing performance. Growth hacking was identified as a significant mediator in the relationship between B2B marketing capabilities and marketing performance, highlighting its role in amplifying the impact of marketing strategies.Research limitations/implications – The study's sample size is limited to a specific region, and the cross-sectional design restricts the ability to establish causality (only companies from Jakarta and Bandung City). Future research could expand the sample and explore longitudinal effects to strengthen the generalizability of the findings.Practical implications – For practitioners, the findings emphasize the importance of integrating AI and disruptive innovation to enhance marketing capabilities. Leveraging growth hacking techniques can maximize marketing performance in B2B environments.Originality/value – This study contributes to the literature by linking AI competencies, disruptive innovation, and growth hacking to marketing performance within B2B contexts, providing valuable insights into how these elements interact to drive organizational success.
Employee Empowerment Strategy and Strengthening Competence in Improving Employee Performance Kanya, Nita; Handrian, Feby Ariel; Johan, Ahmad
IJSM Vol 8 No 2 (2025): Indonesia Journal of Strategic Management
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/8gvfwe36

Abstract

The purpose of this study was to examine the effect of Employee Empowerment and Competence on Employee Performance. This study uses a census of 44 employees who work at PT Ricky Ptra Globalindo Tbk using descriptive and verification methods. The data collection technique used by researchers is to use primary and secondary data sources in the form of questionnaires given to employees at PT Ricky Putra Globalindo Tbk. The analysis used is path analysis with the help of the SPSS program and hypothesis testing the results of this study indicate that the Employee Empowerment variable is rated fairly well, Competence is rated fairly well and Employee Performance is rated fairly well. The verification results obtained the results that Employee Empowerment affects Employee Performance, Competence affects Employee Performance and there is an influence of Employee Empowerment and Competence on Employee Performance at PT Ricky Putra Globalindo Tbk.
The art of going green: an analysis of the determinants of organizational citizenship behavior towards the environment and environmental performance Satriawan, Budhie; Satyawisudarini, Inne; Johan, Ahmad
Manajemen dan Bisnis Vol 22, No 2 (2023): September 2023
Publisher : Department of Management - Faculty of Business and Economics. Universitas Surabaya.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jmb.v22i2.622

Abstract

Sensitivity to environmental issues today has prompted organizations to motivate their members to participate in implementing environmentally sound practices. This study was conducted with the aim of examining the influence of intrinsic motivation and organizational culture on organizational citizenship behavior towards the environment (OCBE) and its impact on the environmental performance of employees in manufacturing companies in Bandung, West Java. This study also examines the mediating role of OCBE on the influence of intrinsic motivation and organizational culture on environmental performance. Respondents in the study were selected using purposive sampling technique. The data of this study was collected by survey method by distributing questionnaires to respondents which was measured using a 5-point Likert scale. The findings of this study indicate a positive influence of intrinsic motivation and organizational culture on OCBE and environmental performance, and prove that OCBE can affect environmental performance. This study also emphasizes the mediating role of OCBE on the influence of intrinsic motivation and organizational culture on the environmental performance of employees in manufacturing companies in Bandung, West Java. This study highlights the determinants of OCBE and environmental performance from contextual (organizational culture) and personal (intrinsic motivation) factors.
Perilaku Impulse Buying Sebagai Dampak Hedonic Shopping Motivation Dan Shopping Lifestyle Case Study On Tiktok Shop Feature Users In The City Of Bandung Sondari, Tanty; Pratama, Roro Arinda Reswanti Julian; Johan, Ahmad; Fitriana, Nahda
Gorontalo Management Research Vol 7, No 2 (2024): Gorontalo Management Research
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gomares.v7i2.3713

Abstract

Information technology in Indonesia has experienced significant growth with the emergence of e-commerce and social commerce as platforms for online sales transactions. One of the leading social commerce platforms in Indonesia is TikTok Shop. It is no wonder that consumers in Bandung use TikTok Shop as a venue for online sales and transactions. Promotions, offers, and free shipping provided by TikTok Shop, along with its user-friendly interface, can foster hedonic shopping tendencies, supported by a shopping lifestyle that disregards whether the purchased product is needed or not, and involves impulse buying during window shopping. This study aims to determine the extent to which Hedonic Shopping Motivation and Shopping Lifestyle influence Impulse Buying Behavior among TikTok Shop users in Bandung. The population of this study includes all consumers using TikTok Shop who reside in Bandung. This research employs a quantitative approach with descriptive analysis. The sampling technique used is Purposive Sampling, targeting TikTok Shop users living in Bandung. Data analysis is conducted using multiple linear regression analysis. The results of this study indicate that Hedonic Shopping Motivation has a positive and significant influence on impulse buying behavior, and Shopping Lifestyle also has a positive and significant influence on impulse buying behavior. Moreover, Hedonic Shopping Motivation and Shopping Lifestyle together have a positive and significant influence on impulse buying behavior.
Exploring succession in small business growth in Bandung: Mediating role of strategic change Johan, Ahmad; Sriwardani, Sriwardani; Oktavian, Rizky Ferrari
Jurnal Siasat Bisnis VOL 28, NO 2 (2024)
Publisher : Management Development Centre (MDC) Department of Management, Faculty of Business and Economics Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jsb.vol28.iss2.art5

Abstract

Purpose – This study aims to understand the influence of organizational agility and organizational resilience towards SMEs business performance and analyze the mediating role of strategic change and the moderating role of environmental uncertainty.Design/methodology/approach – This study uses quantitative approach with survey method. The population of the study is SMEs business actors in Bandung, West Java. The samples are chosen for about 250 respondents using purposive sampling, while the data is processed using structural equation modelling with Partial Least Square.Findings – The results indicate positive influence of organizational agility on organizational resilience, as well as organizational resilience on SMEs business growth. Additionally, strategic change is found to mediate the relationship of organizational resilience towards SMEs business growth. Environmental uncertainty can strengthen the influence of organizational resilience on strategic change.Research limitations/implications – The results of this research provide evidence that the underlying mechanisms for increasing organizational resilience and SME business growth can be seen from the perspective of organizational agility and choosing the right strategy.Practical implications – This study underscores the importance of building organizational agility and resilience to face dynamic environmental situation characterized by rapid change. When SMEs are adaptive and more responsive in carrying out their business, this can lead to positive outcomes for their growth.Originality/value – The present study provides the underlying mechanisms that shows how organizational agility and resilience can lead to SMEs business growth which operate in the uncertain environment.
Moderation of tax attitudes on the relationship of knowledge and tax incentives on sustainable MSMEs performance Sari, Diana; Johan, Ahmad
Jurnal Akuntansi dan Auditing Indonesia Vol 28, No 1 (2024)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol28.iss1.art5

Abstract

Recently, public opinion regarding tax avoidance has become unbreakable; and issues related to tax institutions are disrupting tax revenues. Tax avoidance leads to an issue that still requires resolution and is firmly entrenched among the business community in developed countries. The small and medium business sector refers to a sector that is involved in aggressive tax avoidance practices. Thus, tax can be accepted as a problem to achieve sustainability. This research applies a fiscal psychology theory approach with a survey approach on 150 MSME owners in Bandung City, West Java. The collected data was then analyzed using the Partial least squares approach to test and analyze the hypothesis. The results of this research show that tax knowledge and the tax incentives provided have a positive effect on the sustainable business performance of MSMEs in Bandung. Apart from that, this research also proves that tax attitudes are a determinant that can strengthen or weaken the relationship between tax knowledge and the tax incentives provided in achieving sustainable MSME business performance. It is hoped that the results of this research will add to the literature and expand the body of knowledge, especially in the context of taxation and business performance, and for practitioners, especially business owners. It can be a consideration that compliance in paying taxes is an essential factor in achieving business performance.
The Influence of Leadership and Competence on The Performance of The Regional Secretariat Apparatus Zairusi Zairusi; Baharudin Baharudin; Ahmad Johan
International Journal of Economics and Management Research Vol. 4 No. 2 (2025): August: International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v4i2.399

Abstract

This study aims to analyze the influence of leadership and competency on the performance of civil servants at the Regional Secretariat of Sumedang Regency. The background of this research is the observed low level of effectiveness and work productivity among government employees, which is allegedly influenced by poor leadership quality and suboptimal technical and behavioral competencies. This is a quantitative explanatory research using simple and multiple linear regression analysis. Data were collected through questionnaires from 65 respondents using a census technique. The results show that both leadership and competency have significant partial and simultaneous effects on performance, with a combined coefficient of determination (R²) of 70.7%. These findings highlight the importance of integrating leadership quality and employee competence in systematically enhancing public bureaucratic performance. Strategic recommendations are provided for strengthening merit-based HR development policies, transformational leadership training, and digitalized performance evaluations.
Company Strategy Parcel Industry Faces Recovery Post Covid-19 : Stability Strategy Implementation in Effort Maintain Superiority Compete in Parcel Industry Tanty Sondari; Ahmad Johan
International Journal of Economics and Management Research Vol. 4 No. 1 (2025): : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v4i1.441

Abstract

The industrial sector plays a crucial role as the primary driver and pillar of the national economy as a whole, contributing to increased production, fixed investment, employment, capacity utilization, and exports, even amid the disruptions and challenges caused by the post-COVID-19 pandemic. The current post-COVID-19 recovery period has had a significant impact on Indonesia's economy, ranging from changes in supply chains to shortages of raw materials. Even if raw materials are available, this leads to higher supply costs. This crisis has had a major impact on consumer purchasing power and social inequality. Consumer purchasing power has declined for the first time in a generation, and income loss has been disproportionate among different social groups, leading to a dramatic increase in inequality. External factors like COVID-19 have influenced consumers' willingness to control themselves by changing their shopping behavior. One of the changes that has occurred post-pandemic is a shift in consumer shopping behavior. Therefore, it is essential for companies to implement strategies. One strategy chosen during this recovery period is a stability strategy to maintain competitive advantage amid an uncertain economic climate. The research method applied is a qualitative method to obtain an initial overview of the stability strategies implemented by companies in their efforts to maintain competitive advantage. This research was conducted using a descriptive analysis method. Descriptive analysis is a research method used to describe an object of study using the object of study as a sample and providing conclusions that apply generally without making comparisons or relationships between the variables being studied
Co-Authors Adi Praptika Adi Praptika Jaya Adi Utama Agus Rahayu Ali Januarty, Tamy An-Nisa Diana Andri Rianawati Anggia, Dimas ANI SURTIANI Ani Yunaningsih Atep - Suhendar Ayi Astuti Ayke Nuraliati Ayuningtyas Yuli Hapsari Baharudin Baharudin Barkah Rosadi Budhi Satriawan Cecep Suarha Dessy Isfianadewi Diana Sari Euis Eka Pramiarsih Febrianti, Resti Ferry Arfiansyah Fitriana, Nahda Fitriyani Fitriyani Ginanjar Wira Saputra Hadi, Faizal Susilo Handrian, Feby Ariel Haryadi, Dudi Heny Hendrayati Hidayat, Yosep Rahman Imanirrahma Salsabil Irfan Dzulfikar Krishti, Aghnia Kurniawati Kurniawati Leny Hartati Lili Adi Wibowo Lufni Ramdiani Mariana F, R. Adjeng Marliana Hulu Maya Sari, Nur Zeina Mayasari Mayasari Melly Kusmiati Mirza Abdi Khairusy Muafi - Muafi Nazila Laila Karomah Ni Luh Laksmi Rahmantari Nisa Aprilianti Nita Kanya Nugraha Nugraha Nurwijayanti Oktavian, Rizky Ferari Oktavian, Rizky Ferrari Prasetyo Hadi Prihadi, M Dana Puspo Dewi Dirgantara R. Iim Takwim RACHMAT RACHMAT Rahmayanti, Rima Ratih Hurriyati Retno Purwani Setyaningrum Rhika Sindi Amelia Riski Eko Ardianto Riza Bahtiar Sulistyan Sadikin, Taufik Satriawan, Budhi Satriawan, Budhie Satyawisudarini, Inne Sondari, Tanty Sri Astuti Pratminingsih Sriwardani Sriwardani Sriwardini Sriwardini Sudarmadi, Dedi Suhada Suhada Suhada Suhada SUMA, Dewi Suryanto Suryanto Tanty Sondari Tezza Adriansyah Anwar Tezza Adriansyah Anwar Tuti Asmala Vanessa Gaffar Welly Surjono Yuli Rachmawati Yuliawati, Ayu Khrisna Zairusi Zairusi Zulganef Zulganef