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Ilomata International Journal of Management
Published by Institut Ilmu Sosial dan Manajemen STIAMI
ISSN : 27148971     EISSN : 27148963     DOI : -
Core Subject : Science,
Decision Sciences, Operations Research & Management
Ilomata International Journal of Management With ISSN : 2714-8963 (Online) - 2714-8971 (Print) is published by Yayasan Ilomata, committed to publishing scholarly empirical and theoretical research articles, that have a high impact on the management field as a whole. The journal encourages new ideas or new perspectives on existing research. The journal covers such areas as Business strategy & policy, Organizational behavior, Human resource management, Organizational theory, Entrepreneurship, and Research Methods These issues include widely read and widely cited collections of articles in the field of management and have become a major resource for management scholars. The Issues cover a broad range of topics from a wide range of academic disciplines, methodologies, and theoretical paradigms.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 376 Documents
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Financial Management of MSMEs: Cost Control Strategies and Profit Improvement Amid Economic Uncertainty Subranta, Aris; Sari, Gema Ika; Dzikri, Ahlu
Ilomata International Journal of Management Vol. 7 No. 1 (2026): January 2026
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v7i1.1935

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are the backbone of Indonesia’s economy, yet they remain vulnerable to economic uncertainty caused by global crises, supply chain disruptions, and policy shifts. These challenges emphasize the need for effective financial management strategies to ensure sustainability and profitability. This study aims to identify cost control strategies, evaluate the role of digital innovation and business model adaptation in profit improvement, and propose a holistic financial management framework for MSMEs. Using a qualitative approach with a literature review design, data were collected from scholarly journals, research reports, and policy documents published in the last five years, supported by relevant classical works. Content analysis was applied to identify patterns and relationships among financial practices, cost efficiency, and profit sustainability. The findings reveal that cost discipline, including zero-based budgeting, inventory optimization, and supplier negotiations, is critical for maintaining liquidity and operational efficiency during crises. At the same time, digital innovation—through e-commerce, QRIS-based payments, and cloud accounting—reduces transaction costs and expands market reach, while business model adaptation ensures income diversification and resilience. Importantly, financial literacy among MSME owners strengthens the integration of these strategies, enabling them to respond adaptively to uncertainty. The study concludes that a holistic model combining cost control, digital transformation, and reinvestment in financial and human capital offers MSMEs a sustainable pathway to resilience and long-term profitability.
Effectiveness of Village Financial Management: The Roles of Financial Literacy, Internal Supervision & Leadership Style Risdayani, Risdayani; Rasyid, Rosyeni; Yanuarta, Ramel
Ilomata International Journal of Management Vol. 7 No. 1 (2026): January 2026
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v7i1.1937

Abstract

Village financial management is a crucial factor for realizing accountable and effective local development. This study examines the effects of financial literacy, internal supervision, and leadership style on the effectiveness of village financial management in the Anambas Islands Regency. Data were collected from a survey of 279 village officials (village heads, members of the Village Consultative Body [BPD], and village administrative staff) across 52 villages. The 28-item instrument was tested for validity and reliability and exhibited high internal consistency (Cronbach’s α). Because normality tests indicated non-normal distributions for the main variables, inferential analysis employed the nonparametric Mann–Whitney U test to evaluate six hypotheses concerning direct effects and inter-variable relationships. Empirical results indicate that financial literacy, internal supervision, and leadership style each have no significant effect on the effectiveness of village financial management; likewise, no significant relationships were found between literacy and supervision, supervision and leadership style, or literacy and leadership style. These findings likely reflect a knowledge–action gap and conceptual mismatches between indicators that measure declarative knowledge and outcomes that are administrative-instrumental; furthermore, supervision as measured emphasizes procedural formality and leadership constrained by collective regulation, which may weaken causal links. Policy implications stress the need for applied training interventions, enhancement of supervisors’ technical capacity, and institutional reforms to better integrate technical inputs into decision-making. Future research is recommended using mixed-methods designs, measurement of relevant subdimensions, and multilevel or intervention studies to test mechanisms for translating knowledge into practice.
Maximizing After Sales Service and Service Recovery to Increase Customer Satisfaction : Literature Review of Industrial Control System customers in Indonesia Gaffar, Ichsan; Hajar, Elvira Sitna; Aisha, Neila
Ilomata International Journal of Management Vol. 7 No. 1 (2026): January 2026
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v7i1.1944

Abstract

After-sales service (ASS) and service recovery (SR) are increasingly recognized as critical elements in sustaining customer satisfaction and supplier credibility. While prior studies have examined these concepts across consumer and manufacturing sectors, their specific role in Industrial Control Systems (ICS) remains underexplored, particularly within the Indonesian context. ICS represents a high-value, capital-intensive asset that requires continuous operation and long-term supplier support, making after-sales activities a strategic necessity. This study aims to analyze the extent to which ASS and SR contribute to strengthening customer satisfaction and safeguarding supplier reputation in the ICS sector. Unlike earlier research that largely repackages established concepts, this paper critically frames the unique challenges of ICS such as warranty limitations, post-warranty risks, and the vulnerability of installed bases to highlight gaps in both theory and practice. The methodology employed is a structured literature review, drawing from peer-reviewed journals indexed in Scopus, Google Scholar, and Semantic Scholar, complemented with ICS technical references and supplier documentation. From this synthesis, the paper develops a conceptual framework positioning ASS and SR as antecedents of customer satisfaction, which subsequently reinforces supplier reputation and long-term loyalty in capital-intensive industries. The study concludes that effective ASS and SR are not only operational requirements but also strategic levers that determine competitiveness. By contextualizing these concepts within ICS in Indonesia, the research contributes a more critical perspective and offers both theoretical insights and practical implications for sustaining supplier–customer relationships.
Purchase Intention Analysis in Augmented Reality Marketing: SOR Implementation Framework Christiarini, Renny; Rooney; Putra, Edy Yulianto
Ilomata International Journal of Management Vol. 7 No. 1 (2026): January 2026
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v7i1.1949

Abstract

The rapid competition in the developing industry makes it increasingly important for business actors and marketers to pay attention to several important factors that can determine consumer purchasing decisions, namely based on the SOR framework. The researcher intend to expand literature by extending the S-O-R framework to the context of AR-based marketing in the telecommunications sector, by introducing a novel conceptual model connecting augmentation, product informativeness, and personalized recommendations to purchase intention via choice beliefs and perceived usefulness. The research approach used is quantitative research, by distributing questionnaires to 308 telecommunications service users in Batam City. The findings reveal that augmentation and product informativeness have a significant effect on choice trust. Product informativeness also have a significant direct effect on purchase intentions, although personalized recommendations cannot prove a significant relationship with purchase intentions. Regarding its mediation effect, researchers proved that choice trust is able to mediate the relationship between augmentation and product informativeness with purchase intentions. Perceived usefulness is able to mediate the relationship between product informativeness and purchase intentions, personalized recommendations do not significantly influence purchase intentions. It is important for telecommunication service companies to boost purchase intentions by building trust in choice, benefits felt by customers by maximizing the usefulness of augmentation-related features, product informativeness, and ability to provide effective recommendations for customers. Future researchers can make efforts to implement further research related to augmented reality marketing factors in their influence on purchase intentions, with different variable or research object.
Heritage Tourism in Sumenep: The Role of Need for Uniqueness as a Moderating and Satisfaction as a Mediating Variable Purwanto, Edy; AR, M. Munir Syam
Ilomata International Journal of Management Vol. 7 No. 1 (2026): January 2026
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v7i1.1950

Abstract

The heritage tourism sector is one of the crucial sectors in economic development in Sumenep Regency. This study investigates the role of need for uniqueness as a moderating variable and satisfaction as a mediating variable in the relationship between touris attraction and revisit intention. The object in this study is focused on heritage tourism in Sumenep such as the sumenep palace, asta tinggi, and jamik mosque sumenep. Purposive sampling was used to choose 230 respondents as the study's sample. The techniques for collecting data were carried out by distributing questionnaires. The Partial Least Squares (PLS)-SEM) program was used to analyze the data. In this study it was found that direct tourist attractions had a positive and significant effect on visitor satisfaction and also revisit intention. Satisfaction has a positive and significant effect on revisit intention. Satisfaction mediates the effect of tourist attraction on revisit intention with the partial mediation category. However, need for uniqueness does not moderate the influence of tourist attractiveness on revisit intention. Therefore, the main findings of this study are expected to enhance the perspectives of tourism managers and support the development of heritage tourism in Sumenep. Furthermore, this study contributes to heritage tourism research by integrating psychological uniqueness and satisfaction into a moderated–mediated framework. The result of this study is also expected to contribute to academics in the management discipline, specifically regarding the context of tourism management.
Effect of Financial Report Quality and ESG Disclosure on Investment Efficiency in Non-Financial Companies on the Indonesia Stock Exchange 2018-2023 Auliya, Friska Amanda Fitri; Kholmi, Masiyah; Leniwati, Driana
Ilomata International Journal of Management Vol. 7 No. 1 (2026): January 2026
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v7i1.1951

Abstract

This study examines the impact of financial reporting quality and Environmental, Social, and Governance (ESG) disclosure on investment efficiency in non-financial firms listed on the Indonesia Stock Exchange (IDX) from 2018 to 2023. Investment efficiency, defined as a firm’s ability to allocate capital to projects with positive Net Present Value (NPV), is increasingly important in Indonesia’s competitive and dynamic market. Despite growing interest, empirical evidence on the joint effects of financial reporting quality and ESG disclosure on investment efficiency remains limited, especially in emerging markets. This research investigates whether transparent financial reporting enhances investment efficiency and whether ESG disclosure constrains it. Using a quantitative method, 56 IDX-listed non-financial firms with consistent annual financial statements and Bloomberg ESG scores were selected via purposive sampling, yielding 336 firm-year observations. Investment efficiency was measured using residuals from the (Biddle et al., 2009) model, financial reporting quality through a modified accrual model, and ESG disclosure via Bloomberg ESG composite scores. Panel regression with bootstrapped standard errors (1,000 replications) was applied for data analysis. The results indicate that financial reporting quality positively affects investment efficiency (p < 0.05), while ESG disclosure negatively affects it (p = 0.05). These findings suggest that high-quality financial reporting improves capital allocation by reducing information asymmetry, whereas excessive or symbolic ESG practices may hinder efficiency if misaligned with strategic objectives. This study contributes to the literature by integrating financial reporting and ESG considerations within a single empirical framework in Southeast Asia, providing insights specific to the Indonesian context.
Analysis of the Direct Effect of Perceived Usefulness and Perceived Ease of Use on Intention to Use with Attitude Mediation in Digital Banking Ghazali, Azhar; Manggabarani, Alfatih Sikki; Saragih, Guntur Syahputra
Ilomata International Journal of Management Vol. 7 No. 1 (2026): January 2026
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v7i1.1952

Abstract

This study examines the determinants of intention to use digital banking services within the Technology Acceptance Model (TAM) framework, focusing on perceived usefulness (PU), perceived ease of use (PEOU), and attitude (ATT). As digital banking adoption grows rapidly in Indonesia amid the regional expansion of fintech innovations across Southeast Asia, understanding the behavioral mechanisms behind adoption becomes increasingly significant for both information systems and management research. A quantitative approach was applied using survey data from 210 active digital banking users in Jakarta, analyzed through Structural Equation Modeling (SEM) with SmartPLS 4.0. The results show that ease of use has a significant positive impact on users’ intention to adopt digital banking, emphasizing the importance of intuitive system design and low-effort interaction. Meanwhile, usefulness and attitude were found statistically insignificant in predicting intention, indicating that functional benefits alone may not directly drive user behavior. Rather than drawing conclusions about user priorities, these findings suggest a more complex interplay between cognitive and experiential factors. The study extends TAM by highlighting the contextual influence of user experience and cultural expectations in emerging digital economies beyond Indonesia. Practically, financial institutions are advised to enhance usability through seamless navigation, efficient processes, and reduced cognitive barriers to strengthen engagement and long-term adoption.
Fostering Organizational Citizenship Behavior Among Employees in the Indonesian Retail Industry: The Role of Transformational Leadership and Perceived Organizational Support Mediated by Work Environment Sarwono, Tomy; Supriadi, Yudi Nur; Levianto, Jubei; Yulivan, Ivan
Ilomata International Journal of Management Vol. 7 No. 1 (2026): January 2026
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v7i1.1953

Abstract

The modern retail industry in Depok City is experiencing major challenges driven by shifting consumer behavior, rapid technological change, and the lasting effects of the COVID-19 pandemic. This study examines how Transformational Leadership (TL) and Perceived Organizational Support (POS) influence Organizational Citizenship Behavior (OCB), with Leader–Member Exchange (LMX) as a mediating variable. Using a quantitative survey of modern retail employees in Depok, the findings reveal that TL positively affects OCB, while POS influences OCB indirectly through LMX. These results highlight the importance of effective leadership and perceived support in fostering employees’ extra-role behavior within Indonesia’s retail sector. The study contributes practical insights for improving employee engagement and productivity in a post-pandemic retail environment.
The Influence of Greenwashing and Consumer Trust on Green Skincare Repurchase Intention through Green Brand Image among Gen Z in West Sumatra Supryanita, Rina; Yasri; Rasyid, Rosyeni
Ilomata International Journal of Management Vol. 7 No. 1 (2026): January 2026
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v7i1.1955

Abstract

This study aims to analyze the influence of greenwashing, consumer trust, and green brand image on the repurchase intention of green skincare products among Generation Z in West Sumatra Province. This study uses a quantitative approach with purposive sampling technique, which is the determination of samples based on certain criteria relevant to the research objectives, including respondents aged 18–26 years (Generation Z), active use of green skincare products for at least three months, and residing in the West Sumatra region. Data were obtained from 260 respondents and analyzed using Structural Equation Modeling (SEM). The findings indicate that greenwashing has a negative and significant effect on repurchase intention, suggesting that misleading or exaggerated sustainability claims reduce consumer interest in repurchasing. Conversely, consumer trust and green brand image positively and significantly affect repurchase intention, implying that confidence in sustainability claims and positive perceptions of green brand image foster repeat purchase behavior. However, the study reveals that green brand image does not mediate the relationship between greenwashing and repurchase intention but strengthens the influence of consumer trust. The study concludes that building consumer trust and reinforcing a credible green brand image are essential strategies for companies seeking to enhance consumer loyalty and long-term engagement in the growing sustainable skincare market.
Social Media Influencer Attributes’ Impact on Generation Z Filipino Consumers’ Perceived Parasocial Relationships and Purchasing Behavior Balatero, Ma Veronica
Ilomata International Journal of Management Vol. 7 No. 1 (2026): January 2026
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v7i1.1968

Abstract

This study investigates the role of social media influencers (SMIs) in shaping the purchasing behavior of Filipino Generation Z consumers, with particular emphasis on how influencer attributes foster parasocial relationships (PSRs) that drive online shopping. A quantitative-descriptive research design was employed using survey data collected from 380 Generation Z respondents in San Fernando, La Union. The data were analyzed using descriptive statistics, the Mann-Whitney U test, and Spearman’s rho correlation. The results revealed that nano-influencers (with 0–10,000 followers) are the most effective in establishing trust and emotional connections with their audiences. Influencer attributes, including authenticity, content style, perceived fit, and popularity, were identified as key drivers of engagement. Gender differences were observed in the strength of PSRs, with higher levels reported among female respondents, although no significant differences were found in purchasing behavior. The study concludes that relatable and emotionally resonant influencers play a central role in influencing Generation Z’s online purchasing decisions. It recommends that brands prioritize collaborations with credible nano-influencers to enhance consumer trust and loyalty. By situating these findings within the Philippine context, the research contributes to the literature on influencer marketing and offers practical implications for post-pandemic digital strategies.

Page 37 of 38 | Total Record : 376

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