Indonesian Journal of Business, Accounting and Management
Indonesian Journal of Business, Accounting, and Management (IJBAM) are devoted to publishing research papers for students, academics, researchers, and professors to share advances in accounting, business, and management theory and practice. IJBAM aimed to tie researchers to share high-quality publications at the national and international levels through a double-blind review process. IJBAM focuses on issues pertaining to the empirical investigation of Indonesian Business, Accounting, and Management and employs standard accounting and management analysis tools focusing on the Indonesian economy. The journal publishes original and reviews papers, technical reports, case studies, research notes, teaching cases, and commentaries. The coverage of Indonesian Journal of Business, Accounting, and Management (IJBAM) includes, but is not limited to, the following subjects: Business Administration, Marketing, Entrepreneurship, Human Resources, Business Innovation, Organization Theory, Management Information System, Electronic Commerce, Information System and Technology, Accounting, Islamic Economics, Islamic Finance, Syariah Accounting, Syariah Banking, Consumer Behavior, Internet Marketing, Management, Financial and Banking, Human Resource, Economics, International Business, Operations Management, Technology and Innovation, Business Ethics, and all Areas of Accounting, and all Areas of Business and Information Development around the world. The Journal welcomes the submission of manuscripts that meet the general criteria of significance and scientific excellence. All articles published in IJBAM will be peer-reviewed.
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<![CDATA[Impact of liquidity, asset structure, and business risk on capital structure of automotive and component companies ]]>
<![CDATA[Hartini, Estuti Fitri]]>;
<![CDATA[Nuswandari, Inti]]>;
<![CDATA[Wibowo, Edi]]>;
<![CDATA[Yulianingsih, Amika]]>;
<![CDATA[Mutakin, Agus Jenal]]>
<![CDATA[ Indonesian Journal of Business, Accounting and Management Vol. 6 No. 2 (2023) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta ]]>
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DOI: 10.36406/ijbam.v6i02.974.150
<![CDATA[This study aims to examine how liquidity, asset structure, and business risk impact capital structure. The study focuses on Automotive and Component companies listed on the Indonesia Stock Exchange (IDX) during the observation period of 2015-2019. The sample selection method employed in this study is purposive sampling. We selected a sample of 12 companies from the Indonesia Stock Exchange website (https://www.idx.co.id/). The study employed secondary data obtained from the financial statements of the companies. Multiple linear regression was used as the data analysis technique. The study's results indicate that capital structure is negatively and significantly influenced by liquidity. Additionally, asset structure has a negative and significant effect on the capital structure, and business risk has a negative and significant effect on the capital structure. Note: This article serves as a restored version of the original content following a corruption incident. The Digital Object Identifier (DOI) has been successfully re-registered and reactivated to ensure continued accessibility and citation integrity.]]>
<![CDATA[Consumption behavior in Islam ]]>
<![CDATA[Yulianti, Yulianti]]>;
<![CDATA[Maryati, Tatik]]>
<![CDATA[ Indonesian Journal of Business, Accounting and Management Vol. 6 No. 2 (2023) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta ]]>
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DOI: 10.36406/ijbam.v7i01.865.151
<![CDATA[This paper describes one of the theories of Islamic microeconomics: Consumption Behavior in Islam which illustrates that the purpose of consumption in Islam is not merely seeking maximum satisfaction but aims for benefit (maslahah). This research is a qualitative research by conducting literature research because the study focused on library materials by tracing, reviewing and recording various literature in accordance with the subject matter of academic standards. This discussion is integrated syntactically, that is, it follows certain rules that can be connected logically or with others with the basic data observed. Note: This article serves as a restored version of the original content following a corruption incident. The Digital Object Identifier (DOI) has been successfully re-registered and reactivated to ensure continued accessibility and citation integrity.]]>
<![CDATA[Analysis of student engagement in online learning in Indonesia using a self determination theory approach ]]>
<![CDATA[Laksana, Muhammad Adam]]>;
<![CDATA[Pranitasari, Diah]]>;
<![CDATA[Sampurna, Dian Surya]]>
<![CDATA[ Indonesian Journal of Business, Accounting and Management Vol. 6 No. 2 (2023) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta ]]>
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DOI: 10.36406/ijbam.v6i02.1447.152
<![CDATA[The aims to analyze student engagement in online learning in Indonesia using a self-determination theory approach. This research uses a quantitative type of research. The population in this study were undergraduate management students who were or had previously conducted online learning. The sampling technique used random sampling where the total sample was 130 respondents. Data collection was obtained by distributing questionnaires distributed via Google Form. The data analysis method uses SmartPLS 4.0 software to carry out outer model tests (convergent validity, discriminant validity, AVE, composite reliability, and Crobach's alpha), inner model tests (model fit), and hypothesis tests. The results of this research show that social relationships have no effect on cognitive engagement, while other indicators influence each other. Note: This article serves as a restored version of the original content following a corruption incident. The Digital Object Identifier (DOI) has been successfully re-registered and reactivated to ensure continued accessibility and citation integrity.]]>
<![CDATA[The influence of democratic leadership style, training, compensation, on athletes' performance in improving futsal achievement in Bekasi City ]]>
<![CDATA[Aprizal, Ananda]]>;
<![CDATA[Pragiwani, Meita]]>;
<![CDATA[H.R, Imron]]>
<![CDATA[ Indonesian Journal of Business, Accounting and Management Vol. 6 No. 2 (2023) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta ]]>
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DOI: 10.36406/ijbam.v6i02.1440.153
<![CDATA[This study aims to analyze the influence of democratic leadership style, training, and compensation variables on athletes' performance in enhancing futsal achievement. The research employs a quantitative approach, with data collection conducted through questionnaires with a sample of 75 futsal athletes from Bekasi City. The research method utilizes the path analysis model to represent latent variables. The stages of PLS analysis in this study include outer model analysis, inner model analysis, and hypothesis testing. The results of this study indicate that democratic leadership style, training, and compensation significantly influence athletes' performance in enhancing futsal achievement in Bekasi City. Note: This article serves as a restored version of the original content following a corruption incident. The Digital Object Identifier (DOI) has been successfully re-registered and reactivated to ensure continued accessibility and citation integrity.]]>
<![CDATA[Determinants of interest in using e-wallets during the COVID-19 pandemic ]]>
<![CDATA[Oktrivina, Amelia]]>;
<![CDATA[Nelyumna, Nelyumna]]>;
<![CDATA[Salwa , Adindafi Kartika]]>
<![CDATA[ Indonesian Journal of Business, Accounting and Management Vol. 6 No. 2 (2023) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta ]]>
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DOI: 10.36406/ijbam.v6i02.1429.154
<![CDATA[Due to the virus COVID-19 outbreak, the government has implemented various policies to limit public activities outside the home, which has led many individuals to shift to online services. Financial Technology (FinTech) has emerged as a viable solution that utilizes digital technology, allowing people to fulfill their financial needs without face-to-face interactions with sellers. This study analyzes how perceptions of benefits, ease of use, and risks influence interest in using FinTech, specifically e-wallets. The study focuses on residents of Jabodetabek and employs a quantitative research method. Primary data was collected through questionnaires completed by 100 respondents. The findings indicate that perceptions of benefits and ease of use positively and significantly impact interest in using FinTech (e-wallets). Conversely, perceptions of risk have a negative but statistically insignificant effect on interest in using FinTech (e-wallets).]]>
<![CDATA[From surviving to thriving: A catalyst for MSME creativity ]]>
<![CDATA[Sugiono, Edi]]>;
<![CDATA[Pallawagau, Andi]]>;
<![CDATA[Sutikman, Sutikman]]>;
<![CDATA[Hardini, Resti]]>;
<![CDATA[Kusumaningrum, Anisa Putri]]>;
<![CDATA[Sari, Santi Retno]]>
<![CDATA[ Indonesian Journal of Business, Accounting and Management Vol. 6 No. 2 (2023) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta ]]>
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DOI: 10.36406/ijbam.v6i02.1332.155
<![CDATA[This study delves into the vital role of creativity in empowering Micro, Small, and Medium Enterprises (MSMEs) to survive and flourish in an increasingly competitive market landscape. The authors present a comprehensive framework designed to cultivate creativity and innovation within MSMEs, which includes key components such as fostering an entrepreneurial mindset, building robust networks, and ensuring access to essential resources. By implementing this framework, MSMEs can effectively navigate the challenges posed by limited resources and rapidly evolving market conditions. The research underscores the significance of creativity as a driving force behind MSMEs' growth and competitiveness, illustrating how innovative approaches can lead to enhanced performance and sustainability. Furthermore, the study offers valuable insights for a diverse audience, including entrepreneurs seeking to enhance their business strategies, policymakers aiming to create supportive environments for MSMEs, and academics interested in the dynamics of small business development. Ultimately, this research contributes to a deeper understanding of how fostering creativity can catalyze the advancement of MSMEs in Indonesia, promoting economic resilience and innovation in the region. Note: This article serves as a restored version of the original content following a corruption incident. The Digital Object Identifier (DOI) has been successfully re-registered and reactivated to ensure continued accessibility and citation integrity.]]>
<![CDATA[From Madrasah to Muamalah: Enhancing Islamic financial literacy in Bekasi's pesantren community ]]>
<![CDATA[Sufyati, Sufyati]]>;
<![CDATA[Melati, Melati]]>;
<![CDATA[Nurjaya, Nunu]]>;
<![CDATA[Suryanti, Heni]]>;
<![CDATA[Nur, Muhammad]]>;
<![CDATA[Syamsudin, Syamsudin]]>
<![CDATA[ Indonesian Journal of Business, Accounting and Management Vol. 6 No. 2 (2023) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta ]]>
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DOI: 10.36406/ijbam.v6i02.1335.163
<![CDATA[This community service is intended to improve Indonesian society's Islamic banking and financial literacy. Community service is conducted through through hybrid Meetings (virtual and On-site) targeted at vocational high school students at Barokah Darurrohman Islamic Boarding School, Sukawangi, Bekasi. This community service is expected to increase the number of people who access and use Islamic financial and banking products through increasing Islamic financial and banking literacy so that, in the end, they can contribute to the growth and development of Indonesia's Islamic finance and banking industry. Based on the analysis that has been done, this community service activity can be declared to have been held successfully because the targets of material, activity objectives, and participants' mastery of the material have been successfully achieved. Note: This article serves as a restored version of the original content following a corruption incident. The Digital Object Identifier (DOI) has been successfully re-registered and reactivated to ensure continued accessibility and citation integrity.]]>
