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.
Articles
95 Documents
<![CDATA[Analyzing the impact of branding factors (image, equity, and trust) on coffee purchase decisions ]]>
<![CDATA[Ngiu, Abdul Fattah]]>;
<![CDATA[Aprileny, Imelda]]>
<![CDATA[ Indonesian Journal of Business, Accounting and Management Vol. 8 No. 1 (2025) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta ]]>
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DOI: 10.36406/ijbam.v8i1.4
<![CDATA[This study examines the influence of brand image, brand equity, and brand trust on coffee purchasing decisions, using a branch of a notable coffee shop chain in Jakarta as a case study. A quantitative survey method was employed, with data collected via an online questionnaire distributed via Google Forms and analyzed using partial least squares structural equation modeling (PLS-SEM) with SmartPLS 3.9. The findings indicate that brand image, brand equity, and brand trust each have a significant positive impact on customer purchase decisions. Notably, brand trust was identified as the dominant factor influencing purchasing behavior. Practically, the results provide a clear strategic directive for coffee shop managers: while investments in brand image and brand equity are necessary, prioritizing initiatives that build and solidify brand trust—such as ensuring unwavering product consistency, fostering transparent customer communication, and reliably fulfilling service promises—will be the most effective pathway to securing and increasing purchase decisions]]>
<![CDATA[Enhancing the Timeliness of Local Government Financial Reporting: An Agency Theory and Compliance Theory Perspective ]]>
<![CDATA[Wijaya, Nur Rizki]]>;
<![CDATA[Putri, Ika Swasti]]>;
<![CDATA[Wiguna, Ratu Aghnia Raffaidy]]>;
<![CDATA[Widiastutik, Rika Nur]]>
<![CDATA[ Indonesian Journal of Business, Accounting and Management Vol. 8 No. 2 (2025) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta ]]>
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DOI: 10.36406/ijbam.v8i2.190
<![CDATA[The Local Government Financial Report (LKPD) is a key component of public financial governance because promoting transparency and accountability in local government. However, delays in LKPD submissions remain a persistent issue. It indicates weaknesses in administrative discipline and technical capacity. This study examines the impact of audit findings, audit opinions, and regional size on the timeliness of LKPD submission by provincial governments in Indonesia from 2019 to 2023. Using a sample of 170 provincial governments, the research applies multiple linear regression analysis in SPSS to assess the relationship between these factors and timeliness. The findings show that favourable audit opinions positively affect timeliness, while audit findings and regional size are negatively associated with timely submissions. Larger regions and those with significant audit findings tend to experience delays in their submissions. The study underscores the importance of favourable audit opinions and highlights the role of structural and technical challenges in causing delays. Agency Theory and Compliance Theory provide frameworks for understanding these dynamics, focusing on external pressures and internal compliance systems. The study concludes by offering recommendations to address persistent delays in LKPD submissions]]>
<![CDATA[Analysis of ship food inventory control using the economic order quantity (EOQ) method ]]>
<![CDATA[Nabila, Aldhea]]>;
<![CDATA[Maliki , Farmansjah]]>
<![CDATA[ Indonesian Journal of Business, Accounting and Management Vol. 8 No. 2 (2025) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta ]]>
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DOI: 10.36406/ijbam.v8i2.194
<![CDATA[This study analyzes the control of food inventory aboard vessels operated by Bernhard Schulte Shipmanagement (BSM) using the Economic Order Quantity (EOQ) model. Employing a quantitative approach, the research examines 12 months of food procurement and consumption data from the PIS SMT vessel. Data were collected through documentation review and direct observation and analyzed using QM Software to calculate key EOQ parameters, including optimal order quantity, ordering frequency, reorder point, safety stock, and maximum inventory level. The results indicate that implementing the EOQ method significantly optimizes onboard food inventory management. The optimal ordering frequency was reduced from 12 to 3 times per year for perishable items and to 2 times per year for non-perishable items. Furthermore, the total annual inventory cost under the EOQ model is USD 1,517.83—a 62.71% reduction compared to the current policy cost of USD 4,927.85. These findings demonstrate that the EOQ method offers a substantially more cost-effective and efficient system for managing shipboard food provisions. ]]>
<![CDATA[Moral disengagement and unethical decision making: Systematic literature review ]]>
<![CDATA[Sulistyowati, Sulistyowati]]>
<![CDATA[ Indonesian Journal of Business, Accounting and Management Vol. 8 No. 2 (2025) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta ]]>
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DOI: 10.36406/ijbam.v8i2.248
<![CDATA[The development of technology and a complex business environment poses an increased risk of unethical behavior among individuals and organizations. The concept of moral disengagement, introduced by Bandura (1999), has become a framework for understanding the psychological mechanisms that enable individuals to relinquish their moral standards and engage in unethical actions without feeling guilty. Research: This study investigates the relationship between moral disengagement and decision-making without ethical review by systematically reviewing empirical and theoretical studies on planned behavior theory. Analysis results indicate that a high level of moral disengagement increases the likelihood of unethical behavior, which can lead to negative consequences for organizations, including damage to reputation and a decline in stakeholder trust. Therefore, understanding and preventing moral disengagement is very important. To create an ethical and responsible organization, answer. Research confirms the need for a development strategy that is culture-based, organization-based, and grounded in moral values and integrity, to support ethical behavior at all levels of the organization. ]]>
<![CDATA[Restoring the “Nusantara”: Integration of historical values and modern logistics policy ]]>
<![CDATA[Purwanto, Budi]]>;
<![CDATA[Pangestuti, Annisa]]>;
<![CDATA[Prasetyo, Moch Alfian Eko]]>
<![CDATA[ Indonesian Journal of Business, Accounting and Management Vol. 8 No. 2 (2025) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta ]]>
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DOI: 10.36406/ijbam.v8i2.354
<![CDATA[This study aims to examine the significance of achieving logistical objectives across different economic eras and to identify how historical maritime values can improve modern logistics systems. The research represents the author’s perspective, combining field experience and previous studies through a qualitative descriptive approach and a cross-checked literature review. The findings indicate that ancient maritime civilizations practiced a more holistic, integrated logistics system than contemporary logistics, which is fragmented. Therefore, the concept of logistics restoration is proposed as a strategic approach to reintegrate historical values into modern logistics practices by leveraging information technology, service networks, managerial strategies, and cultural adaptation. This study integrates literature-based analysis and empirical insight to emphasize the importance of institutional integration—both at the corporate and national levels—in establishing an efficient, collaborative, and sustainable logistics ecosystem.]]>
