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
90 Documents
<![CDATA[The Effect of Service Quality, Website Quality, Institutional Image Towards Public Satisfaction In The Cikini General Law Administration Office, Jakarta (KEMENKUMHAM) ]]>
<![CDATA[Muhamad Ruskamto]]>;
<![CDATA[Muhammad Anhar]]>;
<![CDATA[Meita Pragiwani]]>
<![CDATA[ Indonesian Journal of Business, Accounting and Management (IJBAM) Vol 3 No 2 (2020): [IJBAM] Indonesian Journal of Business, Accounting and Management Vol. 03 No. 02 ]]>
Publisher : <![CDATA[BPJP - STEI ]]>
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DOI: 10.36406/ijbam.v3i2.602
<![CDATA[This study aims to determine how the influence of service quality, website quality and agency image on public satisfaction in the General Law Administration (KEMENKUMHAM). This research method is a quantitative method using primary data and secondary data. The number of samples in this study were as many as 100 visitors. Data processing in this study used the SPSS version 23 analysis tool, and analyzed using multiple linear regression analysis. The analysis used in this study includes validity test, reliability test, coefficient of determination, multiple linear regression, and t test. The results showed that, (1) service quality has a significant effect on community satisfaction, (2) website quality has an effect on community satisfaction, (3) agency image has a significant effect on community satisfaction.]]>
<![CDATA[Education Conception between the National Curriculum and Modern Islamic Boarding Schools in Adjusting the 21st Century Development in SMA Al-Izzah Batu ]]>
<![CDATA[Mochammad Soleman]]>;
<![CDATA[Anoesyirwan Moeins]]>;
<![CDATA[Iman Sofian Suriawinata]]>
<![CDATA[ Indonesian Journal of Business, Accounting and Management (IJBAM) Vol 3 No 2 (2020): [IJBAM] Indonesian Journal of Business, Accounting and Management Vol. 03 No. 02 ]]>
Publisher : <![CDATA[BPJP - STEI ]]>
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DOI: 10.36406/ijbam.v3i2.603
<![CDATA[The purpose of this study was to determine: (1) the socio-cultural situation in modern pesantren education. (2) the main substance of the content standard in the learning management instrument of modern Islamic boarding schools, and (3) the application of the standard concept of the education management process and its relation to the standard system of national education management and modern Islamic boarding schools at Al-Izzah Batu High School. This research method is qualitative with a case study approach. Primary data in the form of in-depth interviews with the head of the pesantren, the principal, the deputy for the curriculum, teaching staff, the head of the pesantren, students or santri Secondary data is in the form of observation and documentation study of all supporting documents related to the sub-focus, including institutional documents, which contain objectives, vision and mission, curriculum documents, and other relevant documents. Based on the results of data analysis, it can be concluded as follows: (1) culturally the existence of Al-Izzah High School can color the surrounding area by making Islamic areas by providing guidance to the community, (2) the curriculum is integrated into learning tools in the form of a syllabus and lesson plans, and (3) the National Curriculum and the Modern Islamic Boarding School Curriculum are applied in two ways, namely integrated in Teaching and Learning Activities and habituation activities by paying attention to school indicators and predetermined class indicators..]]>
<![CDATA[Effect of The Employee Recruitment Process, Quality of Human Resources and Work Motivation on Employees Performance at Indonesian Police Criminal Investigation Agency, Forensic Laboratory Centere ]]>
<![CDATA[Erzyanto Yukama]]>;
<![CDATA[Meita Pragiwani]]>;
<![CDATA[Iman Sofian Suriawinata]]>
<![CDATA[ Indonesian Journal of Business, Accounting and Management (IJBAM) Vol 3 No 2 (2020): [IJBAM] Indonesian Journal of Business, Accounting and Management Vol. 03 No. 02 ]]>
Publisher : <![CDATA[BPJP - STEI ]]>
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DOI: 10.36406/ijbam.v3i2.604
<![CDATA[This study aims to analyze the performance of examiners of subfield document and counterfeit forensic money in Puslabfor BareskrimPolri by looking at the factor of employee recruitment, quality of human resources and motivation partially or simultaneously and the variables that have a major influence on this research. This research method is a quantitative method by processing primary data through a questionnaire given to the forensic examiner documents and counterfeit currency inspectore at the police criminal investigation center. The number of samples in this study were 73 employees. Data processing in this study using SPSS version 22 and analyzed using multiple regression analysis. The analysis used in this study includes the validity test, realibility test, nominality test, coefficient test, determinant coefficient R2, multiple regression test and t test. The results of the study show that, (1) employee recruitment influence on employee performance (2) quality of human resources has significant influence on employee performance, and (3) motivation influences employee performance.]]>
<![CDATA[The Influence of Leadership Style and Company Culture on Organizational Commitment in Improving Employee Performance at PT. Toyofuji Logistics INDONESIA (MEMBER OF ASTRA) ]]>
<![CDATA[Hardian Abdi]]>;
<![CDATA[Iman Sofian Suriawinata]]>;
<![CDATA[Indra Sakti]]>
<![CDATA[ Indonesian Journal of Business, Accounting and Management (IJBAM) Vol 3 No 2 (2020): [IJBAM] Indonesian Journal of Business, Accounting and Management Vol. 03 No. 02 ]]>
Publisher : <![CDATA[BPJP - STEI ]]>
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DOI: 10.36406/ijbam.v3i2.605
<![CDATA[The study aimed to identify the style of leadership and corporate culture of the commitment to improve employee performance in PT. Toyofuji Logistics Indonesia (member of astra). The methodology this is quantitative methods using data primary .The total sample of the research is about 88 employees. Data processing in this study used a smartpls analysis, and the analysis in a partial least squares. The result showed that, (1) corporate culture have a positive influence on the performance and significant, employees (2) corporate culture have a positive influence on, organization and significant commitment (3) leadership style has a negative and insignificant to employee performance (4) leadership style and have a positive influence significantly to the organization and the organization have a positive influence on the performance and significant employee]]>
<![CDATA[The Effect of Budgetary Slack, Organizational Commitment, Compensation, Human Capital and Governance on the Financial Performance of the Bureau Facilities and Logistic Construction of the POLRI ]]>
<![CDATA[Retno Rahayuningsih]]>;
<![CDATA[Nursanita Nasution]]>;
<![CDATA[Rimi Gusliana Mais]]>
<![CDATA[ Indonesian Journal of Business, Accounting and Management (IJBAM) Vol 3 No 2 (2020): [IJBAM] Indonesian Journal of Business, Accounting and Management Vol. 03 No. 02 ]]>
Publisher : <![CDATA[BPJP - STEI ]]>
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DOI: 10.36406/ijbam.v3i2.606
<![CDATA[This study aims to examine whether the effect of Budgetary Slack , Organizational Commitment , Compensation, Human Capital, and Governance on the financial performance of the Bureau of Logistics Facilities and Construction of the Police Headquarters (Case Study at the Bureau of Logistics Facilities and Construction at the Police Headquarters). Research is using the type of research causality approach is quantitative, which was measured by using a method based regression linear multiple with SPSS version 25.00. The population of the research this is the Institute of Logistics Police in the whole of Indonesia. The sample is determined based of Logistics Facilities and Construction of the Police Headquarters. The data used in this study are primary data. The data collection technique used a questionnaire which was distributed to 50 respondents. Testing the hypothesis by using test T and test F. The results of the study prove that (1) Budgetary Slack has an effect on the financial performance of the Police Headquarters Logistics Facilities and Construction Bureau, (2) Organizational Commitment has no effect on the financial performance of the Police Headquarters Logistics Facilities and Construction Bureau, (3) Compensation has no effect on the Facility Bureau financial performance. And Construction Logistics Headquarters of Police, (4) Human Capital affect on the performance of financial Bureau of facilities and Construction Logistics Headquarters of Police , (5) Governanceno effect on the performance of financial Bureau of facilities and Construction Logistics Headquarters Police.]]>
<![CDATA[Economic Order Quantity (EOQ) Method Analysis, ABC Classification and Vital, Essential and Non Essential (VEN) Analysis of Medicines ]]>
<![CDATA[Inayah Inayah]]>;
<![CDATA[Benny Alexandri]]>;
<![CDATA[Meita Pragiwani]]>
<![CDATA[ Indonesian Journal of Business, Accounting and Management (IJBAM) Vol 5 No 01 (2022): [IJBAM] Indonesian Journal of Business, Accounting and Management Vol. 05 No. 01 ]]>
Publisher : <![CDATA[BPJP - STEI ]]>
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DOI: 10.36406/ijbam.v5i01.562
<![CDATA[This study aims to analyze the economic order quantity (EOQ) method, ABC classification as well as vital, essential and non-essential (VEN) analysis of drug supplies, to determine trends in the supply of vital (V), essential (E) and non-essential (N), to determine the frequency of purchasing drug preparations and the optimal amount of drug needs and to determine the total cost of supplies at the Dharma Pharmacy Clinic, Tangerang. This study used a quantitative descriptive method and interviews were analyzed using QM software for Windows V. From the research and calculations, the results obtained, in the analysis of vital (V), essential (E) and non- essential (N) classifications of 160 drug units classified as 66 units of vital drug classes, 58 units of essential drugs and 36 units of non-essential groups. In the use of the ABC classification analysis based on the investment value, it can be seen that group A from the vital drug group is 69.83% with a volume of 17 units, the essential drug group is 70.23% with a volume of 13 units and the non-essential group is 70.69% with a volume of 6 units. Group B of the vital drug group was 20.16% by volume 18 units, the essential drug group was 19.24% with a volume of 14 units and the non-essential group was 17.88% with a volume of 7 units. Group C vital group 10.01% volume 31 units, essential 10.53% by volume 31 units and 9.48% non essential group with volume 23 units. With the EOQ method in the procurement of drug preparations, the cost of purchasing a drug unit for a class of vital drugs is Rp. 1,069,223,104 with the lowest EOQ value of 1 and the highest is 105, for the essential drug class of Rp. 280,472,456, the lowest EOQ value is 1 and the highest is 41, and the non- essential drug class is Rp. 148,042,836 with the lowest EOQ value of 1 and the highest of 58.]]>
<![CDATA[The Influence of Waqf Productivity on Education in The Province of Yogyakarta Special Region (DIY) ]]>
<![CDATA[Mochamad Mansur]]>;
<![CDATA[Tatik Mariyanti]]>
<![CDATA[ Indonesian Journal of Business, Accounting and Management (IJBAM) Vol 5 No 01 (2022): [IJBAM] Indonesian Journal of Business, Accounting and Management Vol. 05 No. 01 ]]>
Publisher : <![CDATA[BPJP - STEI ]]>
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DOI: 10.36406/ijbam.v5i01.647
<![CDATA[This study explores the influence of Nazhir competence in waqf management on education, with waqf productivity as an intervening variable. The study aims to contribute to the existing knowledge on the relationship among Nazhir competence, waqf management, productivity, and education. The urgency of the study stems from the need to generate valuable insights and knowledge about the impact of Nazhir competence and waqf management on education, with productivity as an intervening variable. Data for the study were collected using the Structural Equation Modeling (SEM) method with the LISREL 8.80 software, from a population of 500, and a sample of 356 was selected. The study highlights the crucial role of productive waqf management in optimizing the contribution of waqf to the education sector, from basic to higher education, considering the persisting concerns about the quality of education in Indonesia. The cost of continuing education and the challenge of enhancing experiences make it difficult for individuals in the middle to low economic groups to access education. The study findings indicate that Nazhir competence does not significantly influence waqf productivity, while management of waqf significantly impacts productivity. Moreover, some aspects of Nazhir competence are not significantly related to education, while waqf management significantly influences education. Finally, productivity as an intervening variable does not significantly impact education. These results imply that there is a need for education and training programs to enhance Nazhir competence in waqf management, particularly given the crucial role of productive waqf management in supporting quality education and the economic welfare of Muslim communities. Institutions and community organizations responsible for waqf management should provide socialization programs to promote professionalism, accountability, and good governance, leading to optimal results.]]>
<![CDATA[The Influence of Work Motivation, Work Discipline and Work Environment on Job Satisfaction ]]>
<![CDATA[Muhammad Fikri Hakim]]>;
<![CDATA[Muhammad Anhar]]>;
<![CDATA[Dian Surya Sampurna]]>
<![CDATA[ Indonesian Journal of Business, Accounting and Management (IJBAM) Vol 4 No 01 (2021): [IJBAM] Indonesian Journal of Business, Accounting and Management Vol. 04 No. 01 ]]>
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DOI: 10.36406/ijbam.v4i01.561
<![CDATA[This study aims to determine how the influence of work motivation, work discipline, and work environment on the job satisfaction of employees of BRI Sharia Bank KC Jakarta Wahid Hasyim. This research method is a quantitative method using primary data. The number of samples in this study was 98 employees. Data processing in this study used the SmartPLS analysis tool and used Partial Least Square (PLS) analysis. The analysis used in this study includes outer model analysis, coefficient determination, f square test, and internal model analysis. The results show that (1) work motivation has a positive and significant effect on job satisfaction, (2) work discipline has a negative but not significant effect on job satisfaction, and (3) work environment has a positive and significant effect on job satisfaction.]]>
<![CDATA[Intellectual Capital Disclosure and Its Effect on The Cost of Equity Capital in The Manufacturing Industry Indonesia ]]>
<![CDATA[Rini Rini]]>;
<![CDATA[Lies Zulfiati]]>;
<![CDATA[Muhammad Anhar]]>
<![CDATA[ Indonesian Journal of Business, Accounting and Management (IJBAM) Vol 4 No 01 (2021): [IJBAM] Indonesian Journal of Business, Accounting and Management Vol. 04 No. 01 ]]>
Publisher : <![CDATA[BPJP - STEI ]]>
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DOI: 10.36406/ijbam.v4i01.950
<![CDATA[This study aims to test the influence between Intellectual capital disclosure and its components (Human capital, structural capital, and relational capital) on manufacturing companies listed on the Indonesia Stock Exchange from 2015 to 2019. This research is quantitative with a causality approach. The intellectual capital disclosure measurement method uses an index developed, and the cost of equity capital is measured by the Capm method. The study's results did not negatively impact intellectual capital disclosure, and the two components are human capital disclosure and relational capital disclosure with the cost of equity capital. However, the results confirmed the hypothesis of negative and significant influence between structural capital disclosure and the cost of equity capital.]]>
<![CDATA[Assessing Business and Financial Risks: A Case Study of Sapura Energy Bhd in the Oil and Gas Industry ]]>
<![CDATA[Ikmal Arif Mohamad Amin]]>;
<![CDATA[Abdul Razak Abdul Hadi]]>
<![CDATA[ Indonesian Journal of Business, Accounting and Management (IJBAM) Vol 6 No 01 (2023): [IJBAM] Indonesian Journal of Business, Accounting and Management Vol. 06 No. 01 ]]>
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DOI: 10.36406/ijbam.v6i01.884
<![CDATA[The oil and gas industry has been an engine room for economic growth in Malaysia due to its contributions to nation-building in the past 40 years. The main objective of this research is to investigate the root causes of Sapura Energy Bhd's central problems and recommend some best solutions. For the financial year that ended January 31, 2022, this giant oil and gas services company officially registered a tremendous loss of RM 8.9 billion, and the company is expected to suffer a more considerable loss for the current financial year. If they fail to resolve the financial crisis soonest, the company will likely go bankrupt soon. From the literature review, the Trade-off Theory seems fit to elaborate on the financial conditions of Sapura Energy Bhd. Sapura Energy operates in 20 countries and manages a workforce of 13,000 globally. The study extracts documentary evidence from financial reports and deploys descriptive statistics analysis to understand Sapura Energy’s financial profiles and competitive edges. This study also deploys descriptive statistics and trend analysis to understand Sapura Energy’s financial profiles and competitive edges. Sapura is one of the local pioneers that provides engineering services in the entire value chain for oil and gas exploration, development, and production. Sapura Energy was a national pride once as it was geared towards becoming a sustainable global energy and engineering solutions company. However, Sapura Energy’s underperformance for the past 10 years has become debatable. Sapura is experiencing a burdensome debt from large overdue payments to vendors and some operational issues exacerbated by the COVID-19 pandemic from 2020 to 2021. Sapura should consider downsizing its business operations and recalibrating its capital structure to mitigate most business and financial risks.]]>
