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 influence of leadership effectiveness, motivation, and compensation on job engagement with job satisfaction as an intervening variable ]]>
<![CDATA[Riska Novialni, Riska]]>;
<![CDATA[Pranitasari, Diah]]>;
<![CDATA[Sakti, Indra]]>
<![CDATA[ Indonesian Journal of Business, Accounting and Management Vol. 7 No. 1 (2024) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta ]]>
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DOI: 10.36406/ijbam.v7i1.1438
<![CDATA[Recovery Version (See for detail) This study aims to assess the impact of leadership effectiveness, work motivation, and compensation on employee job satisfaction, as well as their influence on job engagement at PT. Beautiful Gift Partners. A survey method with a quantitative approach was employed, targeting 200 employees from the company. Using the Slovin formula, 133 respondents were selected. Statistical analyses included validity and reliability tests, path analysis, partial hypothesis testing (t-test), and the Sobel test. Findings reveal that leadership effectiveness positively influences job satisfaction, while work motivation does not. Compensation positively affects job satisfaction, yet job satisfaction does not significantly impact work engagement. Furthermore, leadership effectiveness, work motivation, and compensation do not directly influence work engagement through job satisfaction. Article Information:Received 1/31/2023 / Revised 4/23/2024 / Accepted 4/23/2024 / Online First 5/1/2024]]>
<![CDATA[A review of the article globalization and culture: Four paradigmatic views by Kavous Ardalan ]]>
<![CDATA[Suhada, Suhada]]>
<![CDATA[ Indonesian Journal of Business, Accounting and Management Vol. 7 No. 1 (2024) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta ]]>
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DOI: 10.36406/ijbam.v7i1.1538
<![CDATA[Recovery Version (See for detail) This essay offers a thorough analytical assessment of Kavous Ardalan's paradigmatic framework on the relationship between globalization and culture. From universalist interpretations of global uniformity to context-specific studies of cultural adaptation and critical evaluations of ideological and structural domination, each paradigm presents a unique worldview. The review points out that the interpretive paradigm emphasises local agency, meaning-making, and the cultural distinctiveness of globalisation, whereas the functionalist paradigm stresses technical determinism and systemic order. The radical structuralist and radical humanist viewpoints, on the other hand, show how globalisation exacerbates class struggle and ideological control. The paper argues that no single view can fully convey the complexity of the cultural effects of globalization by combining several paradigms. Instead, it moves from universalist interpretations of global uniformity to context-specific studies of cultural adaptation and critical assessments of ideological and structural domination. Each paradigm presents a unique worldview. The review points out that the interpretive paradigm emphasises local agency, meaning-making, and the cultural distinctiveness of globalisation, whereas the functionalist paradigm stresses technical determinism and systemic order.]]>
<![CDATA[Analysis of stock trading volume, leverage, earning volatility, firm size, and dividend yield as determinants of stock price volatility ]]>
<![CDATA[Aditama, Aditama]]>;
<![CDATA[Suriawinata, Iman Sofian]]>
<![CDATA[ Indonesian Journal of Business, Accounting and Management Vol. 7 No. 1 (2024) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta ]]>
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DOI: 10.36406/ijbam.v7i1.1579
<![CDATA[Recovery Version (See for detail) This study aims to analyze the effect of stock trading volume, leverage, earnings volatility, firm size, and dividend yield on stock price volatility in companies listed in the consumer goods industry sector on the Indonesia Stock Exchange (IDX). The period in this study is 5 years from 2018 to 2022. Samples were taken using a purposive sampling method with the criteria that they were registered in the consumer goods industry sector from 2016, continuously published annual financial reports, and did not perform stock splits during the study period. Thirty-five companies met these criteria. The data in this study are secondary, obtained from the company's financial statements. Multiple linear regression is used as a data analysis method. The results of this study indicate that stock trading volume, earnings volatility, and firm size have a significant positive effect on stock price volatility. The higher the value of stock trading volume, earnings volatility, and firm size, the higher the stock price volatility. Conversely, leverage has a negative and significant effect on stock price volatility. The higher the leverage, the lower the stock price volatility. Meanwhile, dividend yield has no impact on stock price volatility.]]>
<![CDATA[Budget performance evaluation of public hospitals based on Entropy-Weighted TOPSIS Model ]]>
<![CDATA[Li, Huilin]]>;
<![CDATA[Mercado, Cecilia A.]]>
<![CDATA[ Indonesian Journal of Business, Accounting and Management Vol. 7 No. 1 (2024) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta ]]>
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DOI: 10.36406/ijbam.v7i1.1586
<![CDATA[Recovery Version (See for detail) In order to objectively assess the budget performance of public hospitals, this paper have utilized budget performance data from nine public hospitals in Shenzhen from 2019 to 2021 and employ the TOPSIS comprehensive evaluation method based on Entropy weight. The analysis will provide rankings for the budget performance of these hospitals. The results indicate that the top three ranked hospitals are tertiary (A) public hospitals, demonstrating relatively sound budget performance, while the bottom three ranked hospitals are primary (C) public hospitals, indicating extremely poor budget performance. Thus, the budget performance of public hospitals tends to be positively correlated with their overall strength. Further investigation reveals an imbalance in resource allocation among public hospitals, necessitating corresponding measures to promote their coordinated development. Article Information: Received 4/25/2024 / Revised 5/24/2024 / Accepted 5/26/2024 / Online First 6/4/2024]]>
<![CDATA[The role of demographics to actual purchase decision in online shopping ]]>
<![CDATA[Safitri, Dina]]>;
<![CDATA[Nabila, Nuzul Inas]]>;
<![CDATA[Sari, Aida]]>;
<![CDATA[Ramelan, Mudji Rahmat]]>
<![CDATA[ Indonesian Journal of Business, Accounting and Management Vol. 7 No. 1 (2024) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta ]]>
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DOI: 10.36406/ijbam.v7i01.1608
<![CDATA[Recovery Version (See for detail) This study looks at the factors that influence Indonesian customers' online buying behavior, with a focus on demographics like gender, age, occupation, income, and trust. Using a novel technique that treats demographics as independent variables, the study investigates their differential effects on actual purchases made using bank cards and cash-on-delivery (COD). According to hierarchical regression research, gender has a substantial influence on both bank card and COD purchases, with females having a lower propensity for online transactions. Age was not found to be a significant predictor of bank card purchases, but occupation had a positive relationship with COD transactions, showing that those in higher-status occupations are more inclined to use COD. Income did not significantly predict either manner of purchasing, and trust had only a minor impact on bank card transactions. The study emphasizes the importance of demographic considerations in understanding online shopping behavior, with implications for policymakers, industry practitioners, and academics looking to support long-term growth in Indonesia's e-commerce ecosystem. Article Information: Received 1/30/2023 / Revised 6/22/2024 / Accepted 6/23/2024 / Online First 6/30/2024]]>
<![CDATA[The relationship between work stress, life satisfaction and burnout in employees in Jakarta ]]>
<![CDATA[Prayoga, I Made Andika]]>;
<![CDATA[Hendryadi, Hendryadi]]>
<![CDATA[ Indonesian Journal of Business, Accounting and Management Vol. 7 No. 2 (2024) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta ]]>
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DOI: 10.36406/ijbam.v7i2.6
<![CDATA[This study aims to analyze the relationship between work stress, life satisfaction, and burnout among employees in Jakarta. The research method employs a quantitative approach, collecting data through questionnaires distributed to 119 employee respondents in the Jakarta area. The research instruments used have been tested for validity and reliability. The data analysis techniques applied were Confirmatory Factor Analysis (CFA) and regression testing using Jamovi to validate the relationship model between variables. The results of the study show that: (1) Work stress has a positive and significant effect on burnout; (2) Burnout has a negative and significant effect on life satisfaction; (3) Work stress has a positive and significant effect on life satisfaction, but this effect becomes negative when mediated by burnout. These findings reveal the critical role of burnout as a mediator variable that reverses the direction of the relationship between work stress and life satisfaction. Article Information:Received 10/31/2024 / Revised 11/6/2024 / Accepted 11/27/2024 / Online First 12/20/2024]]>
<![CDATA[The impact of ESG implementation and green innovation on the financial performance of companies listed on the IDX ESG leaders index (2020-2022) ]]>
<![CDATA[Ramadhana, Luqman Arief]]>;
<![CDATA[Effendi, Syahrul]]>
<![CDATA[ Indonesian Journal of Business, Accounting and Management Vol. 7 No. 2 (2024) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta ]]>
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DOI: 10.36406/ijbam.v7i2.7
<![CDATA[This study aims to examine the impact of Environmental, Social, and Governance (ESG) performance and green innovation on the financial performance of companies. Economic performance is measured using Tobin's Q, while ESG and green innovation are measured using indicators established by the researchers. The research population comprises all 30 companies listed on the IDX ESG Leaders Index between 2020 and 2022. Applying purposive sampling criteria, a final sample of 19 companies was selected for analysis. The findings reveal a contrasting influence of the two independent variables. The ESG performance variable demonstrates a negative and significant effect on corporate financial performance. Conversely, green innovation exhibits a positive and significant impact. Furthermore, the control variables, company size and leverage, are also proven to influence financial performance significantly. These findings indicate that while green innovation directly contributes to enhanced financial outcomes, the current implementation of ESG practices may incur short-term costs that outweigh its immediate economic benefits. Article Information:Received 10/2/2024 / Revised 11/22/2024 / Accepted 12/6/2024 / Online First 12/22/2024]]>
<![CDATA[Determinants of employee job satisfaction: The roles of career development, compensation, and work-life balance ]]>
<![CDATA[Herdiani, Osnita Barlianty]]>;
<![CDATA[Dian Surya]]>
<![CDATA[ Indonesian Journal of Business, Accounting and Management Vol. 7 No. 2 (2024) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta ]]>
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DOI: 10.36406/ijbam.v7i2.8
<![CDATA[This study aims to analyze the determinants of employee job satisfaction at PT. Madya Putera Tehnik focuses specifically on career development, compensation, and work-life balance. Employing a quantitative approach with a survey method, this research collected data from all 132 employees through a saturated sampling technique. The data were analyzed using the Partial Least Squares (PLS) method. The findings reveal that compensation and work-life balance have positive and significant effects on job satisfaction, while, surprisingly, career development shows no significant impact on employee job satisfaction. These results suggest that employees at PT. Madya Putera Tehnik places greater importance on immediate financial rewards and work-life harmony than on long-term career progression. The study provides valuable insights for the company's human resource management in developing more effective strategies to enhance employee satisfaction, particularly through compensation system improvements and work-life balance programs. Article Information:Received 9/28/2024 / Revised 11/15/2024 / Accepted 12/20/2024 / Online First 12/25/2024]]>
<![CDATA[Does profitability affect stock prices? Empirical evidence from the plastic and packaging sub-sector of the Indonesia Stock Exchange ]]>
<![CDATA[Apandi, Aden]]>;
<![CDATA[Mustafa, Yusufi Arif]]>;
<![CDATA[Kamilah, Siti]]>;
<![CDATA[Amira, Siti]]>
<![CDATA[ Indonesian Journal of Business, Accounting and Management Vol. 7 No. 2 (2024) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta ]]>
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DOI: 10.36406/ijbam.v7i2.9
<![CDATA[This study aims to analyze the effect of profitability ratios on stock prices of manufacturing companies in the plastic and packaging sub-sector listed on the Indonesia Stock Exchange (IDX) during 2019–2023. The profitability ratios examined are Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM). Using purposive sampling, five companies were selected, and secondary data were obtained from their annual financial reports. Data analysis was conducted through descriptive statistics, classical assumption tests, and panel data regression with the Random Effect Model (REM). The findings reveal that ROA and ROE have no significant effect on stock prices, while NPM has a positive and significant impact. These results indicate that investors tend to consider sales-based profitability rather than asset and equity efficiency when valuing stock prices in the plastic and packaging sub-sector. This study provides implications for investors, company management, and regulators in evaluating financial performance, formulating profitability strategies, and supporting capital market stability in Indonesia. Article Information:Received 7/10/2024 / Revised 11/12/2024 / Accepted 12/18/2024 / Online First 12/25/2024]]>
<![CDATA[The influence of auditor reputation, firm size, and managerial share ownership on audit report lag ]]>
<![CDATA[Widyadhana, Keisya Sahda]]>;
<![CDATA[Oktrivina, Amelia]]>;
<![CDATA[Ani, Salis Musta]]>
<![CDATA[ Indonesian Journal of Business, Accounting and Management Vol. 7 No. 2 (2024) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta ]]>
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DOI: 10.36406/ijbam.v7i2.12
<![CDATA[This study aims to obtain empirical evidence on the influence of auditor reputation, firm size, and managerial share ownership on audit report lag. The population comprises manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. Using a purposive sampling method, a final sample of 35 companies was obtained over the three years, yielding 105 data points for observation. The data were analyzed using multiple linear regression with E-views 12. The results indicate that auditor reputation, firm size, and managerial ownership collectively have a significant effect on audit report lag. Specifically, companies audited by Big Four auditors exhibit shorter audit report lags, attributable to their superior resources and technical proficiency. Furthermore, larger firms and those with higher levels of managerial ownership tend to demonstrate more timely audit reporting, which can be linked to stronger internal controls and a greater emphasis on corporate transparency. Article Information:Received 9/1/2024 / Revised 10/8/2024 / Accepted 11/8/2024 / Online First 12/28/2024]]>
