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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 SAKTI Implementation on the Quality of Management of Fixed Assets in the Religious High Court of Jayapura Yansah Anugerah Malta; Imanita Septian Rusdianti
Innovation Business Management and Accounting Journal Vol. 2 No. 2 (2023): April - June
Publisher : Mahameru Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v2i2.42

Abstract

This research aims to analyze the quality of management of fixed assets at the Religious High Court of Jayapura after the implementation of the SAKTI. The method used is a qualitative approach with data collection techniques through interviews and observations. The respondents involved in this research are employees directly involved in the management of fixed assets. The results of the research indicate that the implementation of SAKTI become something important on the quality of management of fixed assets at the Religious High Court of Jayapura. The quality of fixed assets management is measured through several indicators, such as document completeness, recording and reporting, etc. However, there are several challenges faced during the implementation of SAKTI, such as limited human resources and a lack of employee understanding in using the application. Therefore, appropriate actions are needed to overcome these challenges in order to improve the quality of management and administration of fixed assets at the Religious High Court of Jayapura. This research is expected to contribute to the development of fixed asset management and administration systems in both government and private institutions. Additionally, this research can serve as a reference for other researchers interested in conducting similar studies.
How The Accounting Implementation In “Abon Ikan Tuna Lely Bintang” Ternate City? Adinda Rossiana Assor; Imanita Septian Rusdianti
Innovation Business Management and Accounting Journal Vol. 2 No. 2 (2023): April - June
Publisher : Mahameru Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v2i2.36

Abstract

This study aims to determine the application of accounting in shredded tuna business in the city of Ternate, North Maluku province. The research method used in this research is descriptive qualitative method. The data collection method is using structured interviews and documentation. This research was conducted on the Lely Bintang tuna shredded business. The results of this study are that in Ibu Lely's business, the recording of financial reports has been carried out, even though only in a simple form. This shredded tuna business records financial reports such as profit or loss and income earned in a day. This was considered important to develop Mrs. Lely's business. The application of an accounting system needs to be done by keeping simple bookkeeping that classifies income and expenses, so that profit/loss is known each month, and managerial decisions can be made to increase or decrease production in the following period.
Factors Influencing Budgeting: Case Study In Village Goverment Ana Sopanah; Harnovinsah Harnovinsah; Rafrini Amyulianthy
Innovation Business Management and Accounting Journal Vol. 2 No. 2 (2023): April - June
Publisher : Mahameru Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v2i2.43

Abstract

The village budget is a village development appraisal plan carried out independently. Meanwhile, each village has its own culture, rules, and uniqueness. So it becomes a problem that must be coordinated between village components. Therefore, it is necessary to know what factors influence village budgets, especially unique villages, Sumber Porong Village, Indonesia. This study aims to explain the influence of community participation factors, leadership styles, politics and budget transparency on village budgeting. The research method uses explanatory research with a quantitative approach. They are using a purposive sampling method in determining the sample, while the number of samples is 20 respondents. The characteristics of the sample are those who have participated in and supervised budgeting in Sumber Porong Village. Using SEM Partial Least Square (PLS). The study results show that budget transparency affects budgeting, as indicated by meeting the needs of the village community. The leadership style in encouraging the achievement of village development greatly affects budget transparency. In addition, leadership style and politics have a positive effect on budgeting.
Creating Customer Loyalty Based on Brand Image, Service Quality, Learning Quality, by Mediation of Customer Trust in Purwacaraka Music Studio Ayu Nareswari; Nawangsih Nawangsih; Rendra Wirawan
Innovation Business Management and Accounting Journal Vol. 2 No. 2 (2023): April - June
Publisher : Mahameru Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v2i2.44

Abstract

The purpose of this research is to understand what contributes to customer loyalty, such as brand image, quality of service, and quality of learning. The analytical method to be used in this study is quantitative analysis using the Smart PLS (Partial Least Squares) method. The Smart PLS method is an appropriate method for examining the relationship between complex construct variables and for understanding the mediating effect between these variables. We will analyze the relationship between brand image, service quality, learning quality, customer trust and customer loyalty at Purwa Caraka Music Studio using data collected through a survey of active customers. The sample used was 200 people. The results showed that customer trust proved to play a mediating role in creating customer loyalty based on brand image, service quality, and learning quality. However, these results have not been explored further in the past, and can be used as a performance evaluation for other Purwa Caraka Music Studio Branches and studies for future marketing strategy programs.
Assessing the Shopee Consumer Decision Model Eni Reptiningsih
Innovation Business Management and Accounting Journal Vol. 2 No. 2 (2023): April - June
Publisher : Mahameru Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v2i2.45

Abstract

This study seeks to determine the impact of brand awareness, brand loyalty, brand association, and perceived quality, on purchasing decisions made by Shoppes Jawa Barat customers. The non-probability sample method uses purposive sampling, which is based on the criteria of West Java Shoppee users and those who make purchases through the website or mobile application (Android). The research sample is 92 respondents. Analysis using multiple linear regression. The results showed that brand awareness, brand loyalty, brand association, and perceived quality have the greatest influence on customer purchasing decisions. These results indicate that the higher the level of brand awareness, brand association, and perceived quality held by Shopee customers in West Java, the more likely they are to make a purchase decision. However, a unique finding is that perceived quality does not play an important role in efforts to increase purchasing decisions for Shoopee products in West Java. In other words, these variables have an important contribution in shaping customer preferences and purchasing decisions.
Corporate Social Responsibility Disclosure and Profitabilitas: Evidance From Indonesian Mining Companies Natalina, Sri Anugrah; Zunaidi, Arif
Innovation Business Management and Accounting Journal Vol. 2 No. 3 (2023): July - September
Publisher : Mahameru Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v2i3.46

Abstract

In non-mining companies, CSR patterns are numerous in the form of social assistance, scholarships, or the development of city facilities. However, for mining companies, the concept of CSR is patterned back to a time, namely the concept of renewal or natural care. This type of research is both descriptive and quantitative, and the method used for linear regression is simple. A sample of six mining companies with a total of 30 financial statements Mining companies in Indonesia. The result of the hypothesis means that Ho is accepted and Ha is rejected; that is, CSR disclosure has no effect on the return on assets. The results of the coefficient of determination analysis (R square of 14.4%) show that CSR disclosure contributes to the return on assets with a contribution of 14.4%. The organization manages its legitimacy according to the type of its social contract with society. Another factor for CSR disclosures to mining companies in Indonesia is the presence of political costs. Another form of contract fees that can be explained is the attitude of managers towards disclosure of information.
Can Compensation Mediate Discipline in Improving the Performance of Government Employees? Ngatimun, Ngatimun; Musriati, Titik; Hermanto, Hermanto; Sulistyan, Riza Bahtiar
Innovation Business Management and Accounting Journal Vol. 2 No. 3 (2023): July - September
Publisher : Mahameru Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v2i3.47

Abstract

Performance is the achievement of work results obtained in various ways that are expected in accordance with organizational goals. This study aims to examine the direct and indirect effects of work discipline and compensation on employee performance, work discipline on employee performance through compensation mediation. The research location is in a government agency in Probolinggo Regency. The sample used was 63 people from government agencies. The mediation analysis model uses the Jamovi application. The results showed that compensation was not able to mediate work discipline on employee performance, but compensation was able to have a direct effect on employee performance. Likewise, work discipline can have a direct effect on employee performance so that work discipline has a total positive and significant influence on employee performance after being mediated by compensation. Increasing discipline by paying attention to timeliness of work, increasing work compensation by providing adequate incentives and increasing employee performance by fostering a greater sense of responsibility the goal.
Enhancing Accounting Systems: Unleashing User Potential through Perceived Utility and Security Mudjiyanti, Rina; Kusbandiyah, Ani; Wardani, Susilo
Innovation Business Management and Accounting Journal Vol. 2 No. 3 (2023): July - September
Publisher : Mahameru Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v2i3.48

Abstract

The modernization of digital systems requires that every activity can be reached from various places, including financial activities. This study aims to prove whether there is an effect of perceived usefulness, perceived convenience of use, security, and system quality on the actual use of accounting information systems by mobile banking users. This study used a sample of students in Purwokerto, with the provision that a student uses more than one mobile banking, to assess the usefulness, convenience, security, and quality of the system, as well as satisfaction with using mobile banking. This activity increases when all the conveniences can be felt by mobile banking users in transactions. Respondents in this study are students who use more than one mobile banking. This is useful for assessing how satisfied students are with using mobile-banking applications. The results showed that perceived convenience and usefulness had no effect on the actual use of accounting information systems. While the variables of security and system quality have an influence on the actual use of accounting information systems.
Brand Experience on Brand Loyalty through Brand Satisfaction and Brand Trust: Study on Altex Cat Customers in East Java Mustajab, Duta
Innovation Business Management and Accounting Journal Vol. 2 No. 3 (2023): July - September
Publisher : Mahameru Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v2i3.49

Abstract

The paint industry in Indonesia is facing fierce competition from competitors and increasingly selective consumers. In this context, PT Atlantic Ocean Paint, a prominent company known for its product Altex, aims to understand customer needs and create positive brand experiences to foster brand loyalty and boost sales. This study, conducted in Papua Province, Indonesia, with 200 participants from various cities, explores how brand experience, brand satisfaction, and brand trust influence brand loyalty. Data was collected through a structured research instrument with validated scales for the mentioned variables. The findings indicate that brand experience directly affects brand satisfaction but not brand trust. Brand satisfaction, in turn, influences both brand trust and brand loyalty. However, brand experience does not have a direct impact on brand loyalty. Nevertheless, there is an indirect influence, as brand experience significantly affects brand loyalty through brand satisfaction and brand trust. By grasping these insights, PT Atlantic Ocean Paint can effectively enhance customer loyalty and improve its competitive edge in the challenging paint market in Indonesia.
The Impact of Modern Markets on Traditional Market Traders' Income Suyanto, Suyanto
Innovation Business Management and Accounting Journal Vol. 2 No. 3 (2023): July - September
Publisher : Mahameru Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v2i3.50

Abstract

This research examines the influence of modern markets on the current state of traditional markets, which have experienced a declining trend due to the emergence of modern markets that possess the potential to disrupt the traditional market economy. The aim of this study is to analyze the effects of modern markets on the sustainability of traditional markets and their contribution to the economic growth of trade in these traditional marketplaces. The research employs purposive sampling, with a total of 67 respondents, and adopts a quantitative research method. The data analysis model includes simple linear regression, classic assumption tests, and hypothesis testing processed using SPSS. The primary data source consists of responses obtained from questionnaires that gauge the respondents' opinions and assessments of the impact of modern market presence. The results of hypothesis testing indicate a significant positive influence of the existence of modern markets on the sustainability of the traditional Setiabudi SB Group Market. The coefficient of determination reveals that 25% of the variance in the sustainability of the traditional market in Kabupaten Jeneponto is affected by the presence of modern markets.

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