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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Determinants of success and longevity of nascent enterprises: a literature review of explanatory factors
Souissi, Mourad
Indonesian Journal of Business, Accounting and Management Vol. 8 No. 1 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta
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DOI: 10.36406/ijbam.v8i1.66
The success and longevity of nascent enterprises remain major challenges in the field of entrepreneurship. Although entrepreneurship is increasingly seen as a driver of economic development and innovation, a significant proportion of newly-created small and medium-sized enterprises (SMEs) fail in their first years of operation. This study synthesizes the main determinants influencing the survival and performance of emerging firms, drawing on theoretical frameworks such as resource theory and environmental contingency theory. Our results highlight the decisive role of individual entrepreneurial characteristics, access to financial, human and social resources, and the impact of the economic and regulatory environment on firm viability. Furthermore, this research highlights the importance of strategic adaptability, managerial skills and institutional support in reducing the risk of entrepreneurial failure. Based on these findings, we make recommendations for policymakers and practitioners to strengthen SME resilience. Future research should delve deeper into sectoral variations in business survival and examine the impact of digital transformation on their sustainability.
Mediating role of neuromarketing perceptions in interpersonal intelligence and entrepreneurial opportunity recognition relationship: A triadic approach
Biswakarma , Gangaram;
Dhakal, Basanta;
Shrestha, Ishu
Indonesian Journal of Business, Accounting and Management Vol. 8 No. 1 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta
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DOI: 10.36406/ijbam.v8i1.173
This study investigates the impact of interpersonal intelligence on entrepreneurial opportunity recognition, with neuromarketing perceptions acting as a mediating variable, among management students in Nepal. A triadic conceptual framework was developed, comprising interpersonal intelligence, neuromarketing perceptions, and entrepreneurial opportunity recognition. Data were collected from 280 undergraduate and graduate management students across five Nepalese universities using a structured 25-item questionnaire rated on a 7-point Likert scale. The sample was selected purposively to ensure representation from both academic levels. Descriptive analysis was conducted using SPSS 26v, and the measurement and structural models were assessed using PLS-SEM in SmartPLS 4.0. The results revealed that interpersonal intelligence had a significant positive effect on neuromarketing perceptions and entrepreneurial opportunity recognition. Neuromarketing perceptions also significantly influenced opportunity recognition and partially mediated the relationship between interpersonal intelligence and opportunity recognition. The study contributes to the entrepreneurship literature by integrating neuromarketing as a cognitive bridge between interpersonal intelligence and opportunity recognition. Practically, the results suggest that fostering emotional and social intelligence among students can enhance their sensitivity to consumer behavior and improve their ability to identify viable entrepreneurial opportunities. The incorporation of neuromarketing tools into educational and training programs may further strengthen students' ability to decode subconscious market cues, supporting more effective and innovative entrepreneurial decisions.
Absorptive capacity between knowledge sharing and agile software process improvement success in Indonesian telecommunication company
Kelana, Bayu;
Rahman, Titik Khawa Binti Abdul;
Arsy, Cyntia Fushila;
Rahmatina, Ulya Dini
Indonesian Journal of Business, Accounting and Management Vol. 8 No. 1 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta
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DOI: 10.36406/ijbam.v8i1.191
This study investigates the role of absorptive capacity as a mediator in the relationship between knowledge sharing and agile software process improvement. Data was collected from 99 participants with experience in agile software development teams at two agile-based Indonesian telecommunication companies. The analysis was conducted using the PLS-SEM method and an embedded two-stage approach. The results demonstrate that absorptive capacity fully mediates the impact of knowledge sharing on the success of agile software process improvement (SPI). However, knowledge sharing alone does not significantly enhance agile SPI success. These findings highlight the importance of absorptive capacity in leveraging knowledge sharing to achieve agile SPI success, particularly within agile software development teams in Indonesian telecommunication companies.
From Boss to Buddy: How Servant Leadership and Talent Management Make Employees Go the Extra Mile
Sari, Santi Retno;
Sugiono, Edi;
Nurwulandari, Andini
Indonesian Journal of Business, Accounting and Management Vol. 8 No. 1 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta
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DOI: 10.36406/ijbam.v8i01.38
This study aims to analyze the influence of servant leadership and talent management on employee thriving, and to test the moderating role of talent management in strengthening the relationship between servant leadership and thriving. Utilizing a quantitative approach with data collected from 143 employees across banking, commerce, and education sectors in Jakarta, this research employed PLS-SEM for data analysis. The findings indicate that both servant leadership and talent management have a significant positive effect on employee thriving. However, contrary to the hypothesis, talent management does not moderate the relationship between servant leadership and thriving. This suggests that while both are critical resources that independently contribute to employee growth and vitality, they operate through distinct mechanisms without a synergistic interaction. The results are discussed through the lens of Conservation of Resources (COR) Theory, highlighting the practical implications for leaders and HR practitioners to simultaneously yet independently develop both leadership quality and talent systems to foster a thriving workforce.