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Innovation Business Management and Accounting Journal
Published by CV. Jaya Rezwid Mahameru
ISSN : 28288599     EISSN : 28292111     DOI : https://doi.org/10.56070/ibmaj
Core Subject : Economy, Humanities, Science, Social,
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences
Innovation Business Management and Accounting Journal is a multidisciplinary international journal in the fields of entrepreneurial innovation, business practice, management, and accounting. Focus and scope: 1. Entrepreneurial Innovation 2. Business Development 3. Economic Improvement 4. Organizational Behavior 5. Human Resource Management 6. Marketing Management 7. Operating Management 8. Strategic Management 9. Financial Management 10. Behavioral Accounting 11. Public Accounting 12. Accounting Information System 13. Banking Account 14. Management Accounting 15. Sharia Accounting 16. Auditing
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 66 Documents
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Analysis of Motor Vehicle Tax Payment Compliance at Samsat Banyumas Regency Rina Mudjiyanti; Purnadi Purnadi; Susilo Wardani; Ani Kusbandiyah
Innovation Business Management and Accounting Journal Vol. 1 No. 3 (2022): July - September
Publisher : Mahameru Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (161.5 KB) | DOI: 10.56070/ibmaj.v1i3.11

Abstract

The purpose of this study is to analyze whether there is an effect of administrative sanctions, taxpayer awareness, income level, and modernization of the tax administration system on motor vehicle tax compliance (PKB) in Samsat Banyumas. Tax is one sector of state revenue. Motor vehicle tax is one that affects the high level of regional income. The sample in this study were respondents or motor vehicle taxpayers in the Banyumas Regency area. The results of the study of administrative sanctions, taxpayer awareness, income level, and modernization of the tax administration system on motor vehicle taxpayer compliance positively affect motor vehicle taxpayer compliance. Not only income but also supported by taxpayer awareness. Modernization of the tax payment system is a digital transformation from conventional to digital systems to simplify and accelerate tax administration.
Building Tourism With the Community: A Study of Local Participation Building a Tourism Village Based on Value Co Creation Nawangsih Nawangsih
Innovation Business Management and Accounting Journal Vol. 1 No. 3 (2022): July - September
Publisher : Mahameru Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (299.368 KB) | DOI: 10.56070/ibmaj.v1i3.12

Abstract

The concept of value co ceation emphasizes the different value aspects created by tourism actors (local communities) and tourists, which are carried out together to develop or provide added value to tourist villages a form of local community participation in building a value co-creation-based tourism village. Qualitative research methodology, using the literat-review method of several journals relevant to the theme of research conducted by both national journals. The results study indicate several factors to identify the potential /opportunities for the formation of a tourist village, including tourist attractions, natural resources, tourism support facilities, preservation of traditional arts, religion, facilities and infrastructure, accommodation and hospitality as well as adjustment of new rules by following strict health protocols following the principles of Cleanliness, Health, Safety and Environmental Sustainability. While the challenges/problems of forming a tourist village consist of limited knowledge and information, low quality of human resources, limited knowledge of destination management, conflicts of interest and hegemony of power, lack of public awareness, limited access to tourist destinations, limited facilities, and infrastructure, the level of community participation is still low, collaboration or synergy with various parties is still low.
Do Distributive Justice Really Make Public Officers Feels More Obligated in Their Job? Djony Harijanto; Ida Bagus Agung Dharmanegara; Hafid Aditya Pradesa; Hasrudy Tanjung
Innovation Business Management and Accounting Journal Vol. 1 No. 1 (2022): January - March
Publisher : Mahameru Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v1i1.1

Abstract

Social exchange theory and organizational justice theory has been seen as a standard and has become an important basis for many researches on attitudes and behavior of employees working in various organizations. This study aims to build and test a model based on the integration of these two important theories in predicting the felt obligation felt by employees working in public organizations. Public officers who work at the Agency for Personnel and Human Resources Development in Malang, East Java, Indonesia are the target population in the study. Non-probability sampling was used in this study, with 88 officers who participated in this study. By using path analysis, testing for each relationship between variables shows the results of the path coefficient. Findings suggest that even it confirms social exchange and justice theory, positive felt obligation among public employees would be more influenced with higher perceptions of distributive justice rather than perceived organizational support. Practical implications for organizations and future studies are also addressed.
Teacher Performance Analysis in Terms of Job Satisfaction and Commitment Marsuhin Marsuhin; Zainul Hidayat
Innovation Business Management and Accounting Journal Vol. 1 No. 1 (2022): January - March
Publisher : Mahameru Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v1i1.2

Abstract

The problem of teacher performance is an important problem that must be addressed immediately. Factors The main cause in terms of lack of job satisfaction and commitment. This study aims to prove that job satisfaction and commitment have an effect either partially or simultaneously on performance. And to prove which of the job satisfaction and commitment have a dominant effect on the performance of teachers in SMA PGRI 1 Lumajang, East Java, Indonesia. This research uses multiple linear regression method and then the data results are processed with the help of the SPSS program and hypothesis testing. The results showed that job satisfaction and commitment to performance. The higher the job satisfaction, the higher the performance. Likewise with commitment, the higher the commitment to work, the higher the performance. The uniqueness of this research is the main supporting factor in improving performance, namely job satisfaction. In improving teacher performance, what must be considered is the teacher's job satisfaction factor.
Product Branding Training Model for MSMEs in Probolinggo Regency Fauzan Muttaqien; Riza Bahtiar Sulistyan
Innovation Business Management and Accounting Journal Vol. 1 No. 1 (2022): January - March
Publisher : Mahameru Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v1i1.3

Abstract

In general, MSMEs play an important role in the era of globalization to support the rise of the Indonesian economy, especially during the COVID-19 pandemic. The impact of the Covid-19 case has affected life in terms of health, education, and economy. The number of COVID-19 cases that continues to grow has made the pace of business slow down. Moreover, people are currently reducing activities outside the home such as vacations or shopping. The wheels of the economy slowed down, the market began to sluggish, turnover declined, as well as productivity. The government has also prepared a stimulus to help boost the economy and maintain purchasing power. The strategy that must be taken is to create product innovations based on needs in order to survive in the midst of a pandemic. In order to exist in the midst of global competition, MSMEs like it or not, ready or not, must be able to adapt, including improving product quality and having the courage to label products, because it is very important to know and learn product branding.
Model of Assistance for BUMDesa Fisheries Business Groups in Improving Community Econom Mohammad Ato'illah; Kasno Kasno
Innovation Business Management and Accounting Journal Vol. 1 No. 1 (2022): January - March
Publisher : Mahameru Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v1i1.4

Abstract

The field of community empowerment is one of the Government's efforts to support the community's economy. One of the efforts to mobilize the economic potential in villages that spread across Indonesia, the government supports and encourages the formation of Village Owned Enterprises (BUMDesa). This is like what already exists in the village of Labruk Lor, Lumajang District, Lumajang Regency. However, there are obstacles related to the development of processed products in the fisheries unit at the Bumdesa Labruk Lor. The purpose of this research is to provide knowledge about product processing development activities and provide hands-on training. The method used is in the form of active participation in mentoring activities, lectures and practices. This activity was carried out for 6 months by involving the local government sector and universities. The results show that the Bumdes management understands the benefits that will be obtained from developing processed products from the fisheries unit, besides that it is hoped that this activity will also have an impact on increasing income for Bumdes.
The Effect of Cafe Atmosphere on Loyalty through Customer Satisfaction Rina Mudjiyanti; Maratus Sholihah
Innovation Business Management and Accounting Journal Vol. 1 No. 1 (2022): January - March
Publisher : Mahameru Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v1i1.5

Abstract

The lifestyle of people who like to go out for coffee has made many people open businesses. With the products or prices offered not much different, this makes it difficult for business owners to get loyal customers because of the many competitors. The atmosphere can be an alternative to distinguish one cafe from another. This study aims to determine the effect of atmosphere on consumer satisfaction and loyalty, and to determine the effect of cafe atmosphere on loyalty through customer satisfaction. This study uses a quantitative approach, where research focuses on measuring and analyzing cause-and-effect relationships between several variables. The research sample used was 100 cafe customers and data were obtained through distributing questionnaires. Data analysis using PLS obtained the results that the atmosphere has an effect on consumer satisfaction. Atmosphere also affects consumer loyalty. The unique finding of this research is that the cafe atmosphere affects loyalty through customer satisfaction.
Product Branding Training Model for MSMEs in Probolinggo Regency Joko Setiyo; Imam Mukhlis; Fulgentius Danardana Murwani
Innovation Business Management and Accounting Journal Vol. 1 No. 2 (2022): April - June
Publisher : Mahameru Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v1i2.6

Abstract

Batik MSMEs currently need to apply the concept of digital marketing in order to compete in the global market and increase sales. There are still some Batik MSME actors who use conventional marketing. This study aims to apply a digital marketing training and mentoring model to Batik Cahaya SMEs in Lumajang Regency, East Java, Indonesia. This study uses an ethnographic approach by collecting from literature sources and field data from observations, participation, and interviews. The results showed that the digital marketing training and mentoring model was very effective and had a positive impact. Some of the benefits obtained are ease of marketing products, time efficiency, minimizing costs, ease of transactions, and unlimited reach to international markets. There was an increase in sales of up to 13% during the six months after the activity took place.
Performance Measurement of PT. Pos Indonesia (Persero) Using Value for Money Trivosa Aprilia Novadiani Haidiputri; Saiful Bahri; Rr. Setyani Hidayati; Ghiyasul Mustagis
Innovation Business Management and Accounting Journal Vol. 1 No. 2 (2022): April - June
Publisher : Mahameru Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v1i2.7

Abstract

This research was conducted at PT. Pos Indonesia (Persero) Probolinggo City. The purpose of this study was to measure the performance of PT. Pos Indonesia (Persero) Probolinggo City using value for money. This research is quantitative descriptive. The method of data collection is with documentation. The population in this study is the budget realization report of PT. Pos Indonesia (Persero) Probolinggo City, and the sample is the 2018 2019 and 2020 budget realization report. The sampling technique used is purposive sampling, with the data analysis method using descriptive statistics. The results in this study indicate that the performance of PT. Pos Indonesia (Persero) City of Probolinggo in terms of economic elements, efficiency and effectiveness have not met the requirements for value for money. This is indicated by the average value of the ratio, efficiency and effectiveness in 2018-2020 obtained results of <100% or have not met the criteria of economy, efficiency and effectiveness.
Service Satisfaction Based on Performance Index and Importance Performance Analysis (IPA) Hermanto Hermanto; Riza Bahtiar Sulistyan; Hassan Touati
Innovation Business Management and Accounting Journal Vol. 1 No. 2 (2022): April - June
Publisher : Mahameru Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v1i2.8

Abstract

Evaluation of service performance is something that needs to be done regularly in order to improve its quality. This research is intended to measure the level of satisfaction or expectations of lecturers and users by using ten service elements as measurement items, with a sample of 80 respondents in XyZ University. To meet the feasibility of the instrument, validity and reliability tests were carried out. The analysis technique was quantitative descriptive through the Index and Importance Performance analysis. The results showed that the level of lecturer satisfaction was in the category of good satisfaction with high expectations, several service elements that needed attention and improvement were; elements of funding sources, providing research facilities and community service proportionally according to needs and achieving service promises in accordance with the research and community service strategic plans that have been proclaimed.

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