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[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.]]>
<![CDATA[Determinants of success and longevity of nascent enterprises: a literature review of explanatory factors ]]>
<![CDATA[Souissi, Mourad]]>
<![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.v8i1.66
<![CDATA[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.]]>
<![CDATA[Mediating role of neuromarketing perceptions in interpersonal intelligence and entrepreneurial opportunity recognition relationship: A triadic approach ]]>
<![CDATA[Biswakarma , Gangaram]]>;
<![CDATA[Dhakal, Basanta]]>;
<![CDATA[Shrestha, Ishu]]>
<![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.v8i1.173
<![CDATA[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.]]>
<![CDATA[Absorptive capacity between knowledge sharing and agile software process improvement success in Indonesian telecommunication company ]]>
<![CDATA[Kelana, Bayu]]>;
<![CDATA[Rahman, Titik Khawa Binti Abdul]]>;
<![CDATA[Arsy, Cyntia Fushila]]>;
<![CDATA[Rahmatina, Ulya Dini]]>
<![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.v8i1.191
<![CDATA[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.]]>
<![CDATA[From Boss to Buddy: How Servant Leadership and Talent Management Make Employees Go the Extra Mile ]]>
<![CDATA[Sari, Santi Retno]]>;
<![CDATA[Sugiono, Edi]]>;
<![CDATA[Nurwulandari, Andini]]>
<![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.v8i01.38
<![CDATA[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. ]]>
<![CDATA[Evaluating the predictive power of Altman, KIDA, and Sherrod Models for financial distress: Evidence from the Iraqi private banking sector (2021–2024) ]]>
<![CDATA[Abdulhassan, Haider Jaafar]]>;
<![CDATA[Hamadi, Ibrahim Baraka]]>
<![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.v8i2.263
<![CDATA[This study determines the degree to which three popular analytical models predict financial failure risk. We applied the Altman Z-Score, KIDA, and SHERROD models to financial data of the Iraqi Private Bank from 2021 to 2024. After conducting relevant financial ratios, the result of each model was analyzed individually to gauge predictive accuracy and determine potential financial vulnerabilities. Our results revealed distinct patterns. The Altman Z-Score indicated a consistent year-to-year decline in its Z-value, signifying declining financial health and rising distress risk—most significantly in 2022. Compared to that, the KIDA model had even more dire data, posting negative readings for the entire period. These repeatedly negative readings triggered plain sight alarm bells about the bank's risk exposure to failure. The SHERROD model was different by revealing greater relative stability. It was positively valued in every year tested. This difference emphasizes the ways in which the underlying methodology of the models affects their sensitivity to financial risk. The principal contribution of this research lies within its multi-model framework. Using multiple analysis tools provides a well-rounded assessment of a bank's financial health that surpasses any model considered independently. Our findings highlight the importance of selecting models that capture the Iraqi banking sector's unique characteristics. Above all, they suggest the importance of developing locally tailored early-warning signs attuned to the particularities of Iraq's own economic situation. Lastly, these remarks have the potential to increase the empowerment of Iraqi bank decision-makers. Through more effective anticipation of impending financial crisis, they are able to craft more anticipatory, more effective plans—a minimum requirement for any financially successful organization.]]>
