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Accounting and Management Journal
Published by Universitas Nahdlatul Ulama Surabaya
ISSN : 25799609     EISSN : 24799614     DOI : https://doi.org/10.33086/amj
Core Subject : Science,
Decision Sciences, Operations Research & Management
Accounting and Management Journal is a scientific peer-reviewed journal published by Faculty of Economics and Business, Universitas Nahdlatul Ulama Surabaya, Indonesia. Since Established in 2017, AMJ is intended Provide a medium for dissemination of original and quality research on various topic in Accounting and management. The Journal calls for articles reporting the research result on accounting and management to be published two times a year (July and December).
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Articles 167 Documents
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Transforming HRM in the Metaverse: Enhancing Employee Engagement and Collaboration in Phygital Workspaces Rama Devi Seshapu; Sanjay Bhayani; Jayendrasinh Jadav; Podilapu Hanumantha Rao
JURNAL AKUNTANSI DAN MANAJEMEN Vol 10 No 1 (2026): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v10i1.8420

Abstract

This study examined how immersive metaverse workspaces relate to employee engagement and performance in phygital work settings. A cross-sectional online survey produced 175 usable responses from employees and HR professionals aged 18–35 who had experience with Roblox, Decentraland, or Meta Horizon. The proposed model was assessed using confirmatory factor analysis and structural equation modeling. Immersive metaverse workspaces were positively associated with employee engagement (β = 0.59, p < 0.001), while avatar realism and social presence were positively associated with perceived employee performance (β = 0.47, p < 0.01). Experiential HR elements—augmented reality, NFT-based recognition, and sensory design—strengthened the relationship between immersive workspaces and engagement (interaction β = 0.33, p < 0.05). The study contributes by defining phygital HRM as the coordinated design of physical and immersive digital work experiences and by testing a role-consistent model grounded in employee engagement, social presence, media richness, and job resources. The findings suggest that HR managers should evaluate immersive tools as work-design resources while also addressing accessibility, privacy, digital fatigue, and ethical avatar use. Because the data were cross-sectional and self-reported, the results indicate associations rather than causal effects.
Fraud as a Moderating Factor in the Relationship Between Good Corporate Governance and Firm Value: Evidence from Indonesian Banking Firly Irhamni; Salsabila Nanda Aulia Tsani
JURNAL AKUNTANSI DAN MANAJEMEN Vol 10 No 1 (2026): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v10i1.8707

Abstract

This study examines the influence of profitability, dividend policy, and Good Corporate Governance (GCG) mechanisms on firm value in Indonesian commercial banks, with fraud tested as a potential moderating variable. Using a fixed effects panel regression model on 105 firm-year observations, the results confirm that board independence, audit committee, managerial ownership, dividend payout ratio (DPR), and return on assets (ROA) collectively exert a significant simultaneous effect on firm value (PBV). Individually, board independence and ROA positively and significantly influence firm value, while the audit committee shows a negative effect, and both managerial ownership and DPR are insignificant. Fraud, whether included directly or as a moderator, does not significantly alter these relationships. The findings highlight that profitability and board independence remain the dominant determinants of firm value in emerging-market banking, supporting agency, resource dependence, and signaling theories. The absence of a moderating effect from fraud suggests that governance structures in Indonesian banks remain relatively resilient despite variations in fraud exposure. These results provide theoretical insight into governance dynamics in developing economies and practical implications for policymakers and banking regulators to strengthen governance enforcement and profitability-driven value creation.
Mapping Digital and Omnichannel Strategy Models through Customer Engagement and Technology: An Empirical Study on the East Java Retail Industry Donny Arif
JURNAL AKUNTANSI DAN MANAJEMEN Vol 10 No 1 (2026): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v10i1.8786

Abstract

This study examines the influence of digital transformation and omnichannel strategies on retail sales performance in East Java, considering customer engagement as a mediating variable and technological competence as a moderating variable. The background of this study was driven by the disruption following the COVID-19 pandemic, which led many large retailers to close because they failed to adapt. At the same time, e-commerce transactions increased rapidly, and consumer shopping patterns shifted. This study aims to develop an integrative model that explains how digitalization and omnichannel strategies increase sales through customer engagement and organizational technological capabilities. The method used is a quantitative explanatory approach employing SEM-PLS, involving approximately 100 respondents from East Java retail MSMEs that have adopted both digital and physical channels. The novelty of this study lies in its use of a moderated mediation model, which is rarely used in the context of Indonesian retail MSMEs, and in its focus on the local context of East Java. We expect to deliver a digital-omnichannel strategy model grounded in engagement and technological competence, publish reputable international articles (Scopus-indexed), produce a policy brief for policymakers, and create a practical guide for MSMEs. This research is also part of a five-year research roadmap that aims to develop a sustainable digital retail ecosystem based on AI and consumer behavior prediction..
Anteseden dari Niat Pembelian pada Generasi Z di Indonesia Zahwa Dhia Aulia; Brenda Widjaja; Yustian Frendy; Fatik Rahayu
JURNAL AKUNTANSI DAN MANAJEMEN Vol 10 No 1 (2026): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v10i1.8954

Abstract

This study aims to analyze the impact of social media influencer endorsements on TikTok on the purchase intentions of Generation Z in Indonesia, with brand awareness and perceived value serving as organism variables. The research is grounded in the Stimulus-Organism-Response (SOR) theory, wherein influencer endorsements act as the stimulus, brand awareness and perceived value function as the organism, and purchase intention represents the response. Primary data were collected through questionnaires from 267 respondents—Generation Z individuals who actively use TikTok and have been exposed to endorsement content—using a purposive sampling technique. The data were analyzed using Structural Equation Modeling (SEM) with the AMOS program. The results indicate that social media influencer endorsements do not have a direct effect on purchase intention. The findings suggest that such endorsements are insufficient to drive purchase intention directly without mediating or moderating variables, such as brand trust or brand attitude. This study contributes theoretically to the development of Stimulus-Organism-Response (SOR) theory within the context of digital marketing and offers practical implications for marketing managers in designing more effective influencer marketing strategies.
Understanding Customer Loyalty in QRIS Payment Systems: The Mediating Roles of Satisfaction and Trust Among Generation Z Users of Online Transportation Services Nailah Muzdalifah GP
JURNAL AKUNTANSI DAN MANAJEMEN Vol 10 No 1 (2026): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v10i1.8966

Abstract

This study aims to examine the effects of perceived usefulness and perceived ease of use on customer loyalty in the use of QRIS payment systems within online transportation services, while considering the mediating roles of customer satisfaction and trust among Generation Z users. A survey method was employed, with data collected through an online questionnaire distributed to Generation Z users of QRIS payment systems in online transportation services. A total of 409 valid responses were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4 software. The findings reveal that perceived usefulness has a positive and significant effect on customer satisfaction and trust, while perceived ease of use positively and significantly influences perceived usefulness, customer satisfaction, and trust. Furthermore, customer satisfaction and trust were found to have positive and significant effects on customer loyalty. However, perceived usefulness and perceived ease of use did not exhibit significant direct effects on customer loyalty. The mediation analysis further indicates that customer satisfaction and trust fully mediate the relationships between perceived usefulness, perceived ease of use, and customer loyalty. This study contributes to the advancement of the Technology Acceptance Model (TAM) by providing empirical evidence on how customer loyalty toward QRIS payment systems is developed through satisfaction and trust mechanisms in the context of online transportation services.
The Effect of Financial Literacy on MSME Performance Through Access to Financing Products and Financial Risk Attitude: A Study on Padang Restaurant MSMEs in Bandung City Intan Maharani Putri Setiawan; Mohammad Rizal Gaffar; Sherry Novalia Fujiasti
JURNAL AKUNTANSI DAN MANAJEMEN Vol 10 No 1 (2026): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v10i1.9011

Abstract

Micro, Small, and Medium Enterprises (MSMEs) in the culinary sector play an important role in the economy of Bandung City. However, they continue to face challenges related to financial management, access to financing products, and financial risk-related decision-making. This study aims to analyze the effect of Financial Literacy on MSME Performance through Access to Financing Products and Financial Risk Attitude as mediating variables. This study employed a quantitative approach with an explanatory research method. Primary data were collected by distributing questionnaires to 155 owners or managers of Padang restaurants in Bandung City selected using a purposive sampling technique. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0 software. The results indicate that Financial Literacy has a positive and significant effect on MSME Performance, Access to Financing Products, and Financial Risk Attitude. Access to Financing Products and Financial Risk Attitude also have positive and significant effects on MSME Performance. Furthermore, Access to Financing Products and Financial Risk Attitude significantly mediate the effect of Financial Literacy on MSME Performance, indicating partial mediation. These findings demonstrate that Financial Literacy can improve MSME Performance both directly and indirectly through enhanced access to financing products and a more measured attitude toward financial risk. The findings are expected to provide practical considerations for MSME owners, financial institutions, and the government in supporting the performance improvement of Padang restaurant MSMEs in Bandung City.
Pengaruh Current Ratio, Total Asset Turnover, dan Net Profit Margin terhadap Return on Assets agus dwiatmoko
JURNAL AKUNTANSI DAN MANAJEMEN Vol 10 No 1 (2026): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v10i1.9023

Abstract

In general, most companies focus primarily on maximizing profits. They often overlook corporate obligations and fail to consider whether their assets are being effectively utilized for thecompany's benefit, even though these obligations and assets play a crucial role in achieving profitability. This study examines the factors influencing the return on assets of PT Nippon Indosari Corpindo Tbk, using the current ratio, total asset turnover, and net profit margin as independent variables. The objective of this research is to calculate and analyze the impact of the current ratio, total asset turnover, and net profit margin on the return on assets at PT Nippon Indosari Corpindo Tbk. Multiple regression analysis was employed as the data analysis method. The study utilized secondary data, specifically the financial statements of PT Nippon Indosari Corpindo Tbk—a company listed on the Indonesia Stock Exchange—covering the period from 2020 to 2025. These financial statements were subsequently analyzed using financial ratio analysis. The results indicate that the current ratio, total asset turnover, and net profit margin collectively (simultaneously) have a significant effect on the return on assets, with a significance value of 0.000. Individually (partially), the analysis reveals that the current ratio has a negative and insignificant effect on the return on assets (significance value of 0.892), whereas total asset turnover and net profit margin have a significant effect, with significance values of 0.008 and 0.002, respectively.

Page 17 of 17 | Total Record : 167

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