cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Novianita Rulandari
Contact Email
novianitarulandari@gmail.com
Phone
+6281289935858
Journal Mail Official
novianitarulandari@gmail.com
Editorial Address
l. Cikini Raya No.9, RT.16/RW.1, Cikini Kec. Menteng, Kota Jakarta Pusat Daerah Khusus Ibukota Jakarta 10330
Location
Unknown,
Unknown
INDONESIA
Ilomata International Journal of Management
Published by Yayasan Sinergi Kawula Muda
ISSN : 27148971     EISSN : 27148963     DOI : -
Core Subject : Social,
Social Sciences
The analysis of this study aims to determine whether recruitment positive and significant effect on the performance of employees in the Manufacturing Company. To know able to moderate recruitment monitoring the performance of employees in the Manufacturing Company. Data analysis technique used is quantitative method with SPSS version 16.0. This study uses regression analysis moderating. The population in this study were all employees Manufacturing Company, and a sample of 44 respondents
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Perilaku Organisasi dan Menejemen Sumber Daya Manusia
Articles 476 Documents
 44   45   46   47   48 
Marketing Strategy Analysis of Bedelaw Grafis through the Islamic Marketing Mix (9P) Approach Sukarni; Umar Natuna
Ilomata International Journal of Management Vol. 7 No. 4 (2026): October 2026
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v7i4.2439

Abstract

The increasing demand for ethical and value-based business practices has encouraged small and medium enterprises to adopt marketing strategies grounded in Islamic principles. However, studies examining the implementation of the Islamic Marketing Mix (9P) in local printing businesses remain limited. This study aims to analyze the implementation of the Islamic Marketing Mix at Bedelaw Grafis and assess its conformity with Islamic business ethics. A qualitative case-study approach was employed through observation, in-depth interviews, and documentation involving the business owner and employees. Data were analyzed using data reduction, data display, and conclusion drawing techniques. The findings indicate that Bedelaw Grafis has generally implemented Islamic values across the nine dimensions of the Islamic Marketing Mix, namely product, price, place, promotion, people, process, physical evidence, promise, and patience. Product and pricing practices emphasize halal principles, transparency, and fairness. Distribution and promotional activities prioritize honesty and accessibility, while employee behavior and service processes reflect courtesy, responsibility, and professionalism. The dimensions of promise and patience are demonstrated through commitment to service quality, fulfillment of customer agreements, and ethical business conduct. These practices appear to support business sustainability and strengthen ethical business relationships. This study contributes to the Islamic marketing literature by providing empirical evidence regarding the implementation of the Islamic Marketing Mix (9P) within a creative small and medium enterprise and offers practical insights for the development of ethical and sustainable marketing strategies.
Examining the Impact of Tax Avoidance on Firm Profitability: Evidence of the Nonlinear Moderating Role of CFO Compensation in Non-Financial Companies Listed on the Indonesia Stock Exchange Alexander Dicky Antonio; Cynthia Afriani Utama
Ilomata International Journal of Management Vol. 7 No. 4 (2026): October 2026
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v7i4.2446

Abstract

Tax avoidance is widely used as a corporate strategy to reduce tax burdens; however, its impact on firm profitability remains inconclusive, particularly due to differences in measurement approaches. In addition, the moderating role of Chief Financial Officer (CFO) compensation especially in a non-linear form has been underexplored in emerging markets such as Indonesia. This study examines the relationship between tax avoidance and firm profitability and analyzes whether CFO compensation moderates this relationship in a non-linear pattern. Tax avoidance is measured using two complementary proxies: TAETR (one minus the accrual-based Effective Tax Rate, representing book-based tax avoidance) and TACETR (one minus the Cash Effective Tax Rate, representing cash-based tax avoidance). The study uses panel data from 98 non-financial firms listed on the Indonesia Stock Exchange during 2020–2024, consisting of 481 firm-year observations. The analysis is conducted using a Fixed Effects Model with firm-clustered robust standard errors and year fixed effects, supported by robustness checks using alternative profitability measures and lagged specifications. The results indicate that accrual-based tax avoidance is negatively associated with profitability, while cash-based tax avoidance shows a positive association. CFO compensation moderates only the relationship between cash-based tax avoidance and profitability, and this moderation follows an inverted U-shaped pattern. However, the non-linear moderating effect is not fully consistent across model specifications, suggesting that the relationship is proxy-dependent rather than universally applicable. Overall, this study highlights the importance of distinguishing between accrual and cash dimensions of tax avoidance and provides evidence of a contingent and non-linear role of CFO compensation in shaping profitability outcomes in an emerging-market context.
Effects of Institutional Ownership, Independent Commissioners, and CSR Disclosure on ROA: the Moderating Role of Green Credit in Indonesian Conventional Banks Lia Oktavia; Chairil Afandy; Ridwan Nurazi; Intan Zoraya
Ilomata International Journal of Management Vol. 7 No. 4 (2026): October 2026
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v7i4.2503

Abstract

Increasing commitment to sustainable finance has encouraged banks to strengthen corporate governance, improve the transparency of corporate social responsibility (CSR) disclosure, and expand environmentally responsible lending practices. Although previous studies have examined the associations of institutional ownership, independent commissioners, and CSR disclosure with financial performance, their findings remain mixed. Moreover, empirical evidence on the moderating role of green credit in these relationships remains limited, particularly among Indonesian conventional commercial banks. This study examines the associations of institutional ownership, independent commissioners, and CSR disclosure with bank financial performance and investigates the moderating role of green credit. Using a balanced panel dataset of 176 firm-year observations from 16 conventional commercial banks listed on the Indonesia Stock Exchange (IDX) during 2014–2024, the study employs the Fixed Effect Model (FEM) to examine the direct associations and Moderated Regression Analysis (MRA) to assess the moderating role of green credit. The findings show that institutional ownership (β = 0.028, p = 0.022), independent commissioners (β = 0.019, p = 0.037), and CSR disclosure (β = 0.022, p = 0.033) are positively and significantly associated with return on assets (ROA). Green credit also significantly moderates the associations of institutional ownership (β = 0.047, p = 0.019), independent commissioners (β = 0.039, p = 0.027), and CSR disclosure (β = 0.062, p = 0.008) with ROA. The inclusion of green credit and its interaction terms increases the model's explanatory power from R² = 0.45 to R² = 0.61. These findings provide empirical evidence that governance mechanisms, CSR disclosure, and green credit are associated with bank financial performance and extend the application of Agency Theory and Stakeholder Theory within the sustainable finance context. The findings also offer practical considerations for regulators, policymakers, and bank managers regarding governance quality, CSR disclosure, and the development of green financing practices.
Pathways to Firm Value: The Effects of Financial Distress, Capital Structure, Investment Opportunity Set, and Dividend Payout on Firm Value through Profitability with Firm Size as a Moderator Meiliani Luckieta; Siti Nur Aisyah
Ilomata International Journal of Management Vol. 7 No. 4 (2026): October 2026
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v7i4.2508

Abstract

Firm value remains a central issue in Indonesia's property and real estate industry, as market valuation does not always reflect firms' financial performance. Prior studies have reported inconsistent findings regarding the effects of financial distress, capital structure, investment opportunity set, and dividend policy on profitability and firm value, while the moderating role of firm size in the profitability–firm value relationship remains underexplored. This study employs an integrated corporate finance framework to examine the effects of financial distress, capital structure, investment opportunity set, and dividend policy on profitability, the effect of profitability on firm value, and the moderating role of firm size. An explanatory quantitative research design was employed using secondary data from property and real estate companies listed on the Indonesia Stock Exchange during the 2010–2019 period. Through purposive sampling, 270 firm-year observations meeting the criteria were obtained from an initial 420 firm-year observations. Financial distress was measured using the Altman Z-Score; panel data were estimated using the Fixed Effect Model (FEM) based on the Chow and Hausman tests, while the moderating effect was tested using Moderated Regression Analysis (MRA). The results show that the four independent variables have a significant effect on profitability (R² = 0.7602, or 76.02%): financial distress exerts a negative effect, whereas capital structure, investment opportunity set, and dividend policy exert significant positive effects. Profitability significantly affects firm value (R² = 0.8091, or 80.91%); after firm size is incorporated as a moderator, R² increases to 0.8443 (84.43%), indicating that firm size strengthens this effect. These findings support Trade-off Theory, Agency Theory, and Signaling Theory, and offer practical implications for managers, investors, and regulators in formulating financial strategies to enhance profitability and sustainable firm value.
AI-Based Financial Literacy, Perceived Ease of Use, Technology Readiness, and Personal Financial Management Behavior: the Mediating Role of Trust in AI Jamal Hanaffy; Dewi Listiorini; Hendri Sukma
Ilomata International Journal of Management Vol. 7 No. 4 (2026): October 2026
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v7i4.2527

Abstract

Advances in artificial intelligence (AI) have transformed personal financial management, yet the gap between the adoption of digital financial tools and the financial literacy and trust required for effective use remains underexplored, particularly in urban Indonesia. This study examines the effects of AI-Based Financial Literacy, Perceived Ease of Use, and Technology Readiness on Personal Financial Management Behavior, with Trust in AI as a mediating variable. The study extends the Technology Acceptance Model (TAM) and Technology Readiness Index (TRI) through the Stimulus-Organism-Response (S-O-R) framework by integrating trust into an AI-based financial behavior model. A quantitative explanatory design was employed using survey data from 200 purposively selected respondents in Depok City, aged 18–40 years and using AI-based financial applications. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS. The results show that AI-Based Financial Literacy (β = 0.214; p = 0.001), Perceived Ease of Use (β = 0.187; p = 0.005), and Technology Readiness (β = 0.168; p = 0.008) positively and significantly affect Personal Financial Management Behavior. All hypotheses (H1–H6) were supported, with R² = 0.612. The findings confirm that Trust in AI mediates these relationships. The study contributes to TAM and TRI by highlighting trust as a mechanism linking AI-related capabilities to financial behavior and offers implications for developing an inclusive and trustworthy digital financial ecosystem.
Organisational Learning Culture and Sustainable Innovation Performance in Senior High Schools: the Mediating Roles of Knowledge Sharing Capability and Absorptive Capacity Sunarti; Cecep Yoto Haryoto
Ilomata International Journal of Management Vol. 7 No. 4 (2026): October 2026
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v7i4.2559

Abstract

Sustainable innovation performance is increasingly important as educational institutions are expected to promote academic excellence, social responsibility, environmental awareness, and long-term educational value. Drawing on the Knowledge-Based View, this study examines the relationship between organisational learning culture and teacher-perceived school sustainable innovation performance, both directly and indirectly through knowledge sharing capability and absorptive capacity. Data were obtained from 240 valid responses collected through a cross-sectional survey of senior high school teachers in the Jabodetabek region of Indonesia and analysed using partial least squares structural equation modelling with SmartPLS. The results show that organisational learning culture is positively associated with knowledge sharing capability (β = 0.620, p < 0.001), absorptive capacity (β = 0.610, p < 0.001), and sustainable innovation performance (β = 0.265, p < 0.001). Knowledge sharing capability (β = 0.358, p < 0.001) and absorptive capacity (β = 0.334, p < 0.001) are also positively associated with sustainable innovation performance. Significant indirect associations are found through knowledge sharing capability (β = 0.222, p < 0.001) and absorptive capacity (β = 0.204, p < 0.001). The model explains 64.1% of the variance in sustainable innovation performance. These findings indicate that learning-oriented school cultures are associated with stronger sustainable innovation performance through knowledge sharing and absorptive capacity. Given the cross-sectional, self-reported, and purposive sampling design, the findings should not be interpreted as causal or generalisable to all school contexts.

Page 48 of 48 | Total Record : 476

 44   45   46   47   48 

Filter by Year

2019 2026


Reset
Filter By Issues
All Issue Vol. 7 No. 4 (2026): October 2026 Vol. 7 No. 3 (2026): July 2026 Vol. 7 No. 2 (2026): April 2026 Vol. 7 No. 1 (2026): January 2026 Vol. 6 No. 4 (2025): October 2025 Vol. 6 No. 3 (2025): July 2025 Vol. 6 No. 2 (2025): April 2025 Vol. 6 No. 1 (2025): January 2025 Vol. 5 No. 4 (2024): October 2024 Vol. 5 No. 3 (2024): July 2024 Vol. 5 No. 2 (2024): April 2024 Vol. 5 No. 1 (2024): January 2024 Vol. 4 No. 4 (2023): October 2023 Vol. 4 No. 3 (2023): July 2023 Vol. 4 No. 2 (2023): April 2023 Vol. 4 No. 1 (2023): January 2023 Vol. 3 No. 4 (2022): October 2022 Vol. 3 No. 3 (2022): July 2022 Vol. 3 No. 2 (2022): April 2022 Vol. 3 No. 1 (2022): January 2022 Vol. 2 No. 4 (2021): October 2021 Vol. 2 No. 3 (2021): July 2021 Vol. 2 No. 2 (2021): April 2021 Vol. 2 No. 1 (2021): January 2021 Vol. 1 No. 4 (2020): October 2020 Vol. 1 No. 3 (2020): July 2020 Vol. 1 No. 2 (2020): April 2020 Vol. 1 No. 1 (2019): October 2019 More Issue