cover
Contact Name
Hafid Aditya Pradesa
Contact Email
mahamerupublisher@gmail.com
Phone
+6287855327130
Journal Mail Official
ibmaj@mahamerupublisher.org
Editorial Address
Green Caraka Residence, Blok 4, No. 3, Cisaranten Endah, Arcamanik, Bandung, Indonesia
Location
Kota bandung,
Jawa barat
INDONESIA
Innovation Business Management and Accounting Journal
ISSN : 28288599     EISSN : 28292111     DOI : https://doi.org/10.56070/ibmaj
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
Articles 66 Documents
The Role of the Dividend Payout Ratio as a Stock Price Mediation Lisa, Oyong; Farhan, Djuni; Indrasmono, Malikoes Arisnadi
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.v2i3.51

Abstract

Stock prices in the capital market are based on the interaction between supply and demand. When there is a high demand for a stock, the price usually goes up, while an oversupply of stock causes the price to fall. The closing price is the market price when the transaction is completed at the end of the day as a result of an agreement between the buyer and the seller. Therefore, the closing price is used as the share price in research related to stock prices. The purpose of this study was to analyze the role of the Dividend Payout Ratio (DPR) as a mediating effect of Earning Per Share (EPS) and Return on Assets (ROA) on Stock Price (SP). Using an explanatory research approach, this research was conducted at the Jakarta Indonesia Stock Exchange on listed banking companies in 2016-2021. The population is 43 companies, using a purposive sampling technique, 12 companies are obtained, so a total of 72 companies during 2016-2021. Secondary data in the form of the company's financial statements were obtained by means of documentation techniques through access to idx.co.id. Next, it is analyzed with path analysis. The results prove that the DPR is able to mediate or increase the influence of EPS and ROA on SP.
Implementation of Green Human Resource Management in Improving Environmental Performance at Hospital in Makassar Ab, Fitrawati; Wahyuni, Dewi Urip
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.v2i3.52

Abstract

Environmental performance is one of the factors in the Environmental Quality Index. Most of the previous research on environmental performance and GHRM was conducted in the analysis unit of the manufacturing industry, while other industrial fields have not been studied much including hospitals. In fact, the hospital is one of the fields of business that is quite related to the environment. This lesson aims to analyze the effect of GHRM which consists of Green Recruitment and Selection, Green Training, and Green Compensation variables partially or together on the environmental performance of hospitals in Makassar City. The Grand Theory used in this research is Ecocentrism Theory and Triple Bottom Line. The population in this study were hospital employees at government hospitals in Makassar City, amounting to 2,270 people. By using the Slovin formula and the stratified proportional random sampling method, the number of samples that became respondents in this study was 248 people. This research is processed with multiple linear regression analysis techniques. The results show that Green Recruitment and Selection, Green Training, and Green Compensation partially have a significant effect on environmental performance in hospitals in Makassar City. The results also show that Green Recruitment and Selection, Green Training, and Green Compensation together also have a significant effect on environmental performance.
Influence of Human Resource Management on Organizational Performance with Talent Management Mediation Mattalatta, Mattalatta; Andriani, Yenny
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.v2i3.53

Abstract

This study aims to examine the effect of implementing human resource management on organizational performance by mediating talent management. A structural equation model (SEM) was used to analyze the data by testing consisting of three hypotheses. The study used a population of respondents from the leadership of the High District Attorney's Office in Gowa Regency, South Sulawesi by collecting data through questionnaires and the number of samples that met the criteria for analysis from 100 leaders in various sections. The research concludes as follows: (1) The application of human resource management has a positive and significant effect on talent management; (2) The application of human resource management has no direct effect on organizational performance; (3) Talent management has a positive and significant effect on organizational performance. Decision makers and resource management leaders can use the results of this study to implement resource management strategies in the form of implementing talent management to improve organizational performance.
Optimizing Service Quality: Exploring the Impact of Service Excellence and Service with Care, Mediated by Community Culture Arieanti, Dian Dinarafika; Rismawati, Rismawati; Suparti, Suparti
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.v2i3.54

Abstract

This study aims to analyze the effect of Service Excellent and Service with Care on Service Quality at RSI Garam Kalianget. In addition, this study also aims to examine the effect of Service Excellent and Service with Care on Community Culture at RSI Garam Kalianget. This study used a quantitative approach with a sample of 120 respondents from urban, rural and island areas. The results of the study show that Service Excellent and Service with Care have a positive and significant impact on Service Quality. In addition, Service Excellent also has a positive and significant impact on Community Culture, as well as Service with Care. These results indicate that the implementation of superior service and attention to customer care simultaneously contribute to improving service quality in this hospital, and Community Culture acts as a mediating variable that influences the relationship between service and service quality. This research contributes by expanding understanding of the factors that play a role in improving service quality and the role of community culture as an important mediator in this relationship.
Non-Performing Loan and its Impact on Stock Price Index Through Return on Equity in the Banking Industry Zakaria, Zakaria; Khotimah, Khusnul; Saling, Saling; Rasyid, Abdul
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.v2i3.55

Abstract

This research aims to examine and analyze the influence of non-performing loans on the stock price index through return on equity in the banking industry listed on the Indonesia Stock Exchange. The study employs secondary data from 30 banking industries obtained from ICMD (Indonesia Capital Market Directory) for the period 2016 to 2020, as well as data from the Central Bureau of Statistics, Bank Indonesia, Jakarta Stock Exchange website, and Bank Indonesia. The data is analyzed using path analysis with AMOS version 7 to test the data and analyze the hypotheses. The research findings indicate the following: 1) Non-performing loans have a significant negative influence on return on equity, meaning that lower non-performing loan values in an industry lead to higher profitability levels measured by return on equity; 2) Return on equity has a significant positive influence on the stock price index, explaining that higher profits for banks, as measured by return on equity, correspond to higher stock prices as measured by the stock price index; 3) Non-performing loans have a significant negative influence on the stock price index through return on equity. This suggests that investors are more responsive to changes in non-performing loans rather than waiting for financial performance information, as measured by return on equity, to assess stock price developments.
Government Management Analysis with a System Approach at the Office of Settlements and Infrastructure Sinrang, Andi
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.v2i3.58

Abstract

This study aims to explain and describe how government management processes are seen from the analysis of the organizing system which consists of division of labor, departmentalization, authority distribution and coordination in achieving efficiency and effectiveness in the Office of Settlements and Infrastructure in the Jeneponto District. This study uses the desk riptif method with high quality . Data collection techniques used are literature studies and field studies in the form of observations, interviews and documentation. This research was conducted at the relevant government agencies, namely the Department of Settlements and Prasana Jeneponto Regency. Based on the results of the research , the division of labor is considered to be still less than the basic work Departemenisation has been carried out quite well in both individual and group assignments. Authority distribution is poorly implemented, coordination is still not carried out so that it cannot be efficiently and effectively integrated.
Unveiling Excellence: Exploring the Driving Factors Shaping Junior High School Teachers' Performance Hasliah, Hasliah
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.v2i3.60

Abstract

The purpose of this research is to determine the influence of compensation, work discipline, and work environment on the job performance of private junior high school teachers in the North Pillau Dullah Subdistrict of Tual City. The population in this study consists of private junior high school teachers in the North Pillau Dullah Subdistrict of Tual City, with a total sample size of 66 individuals. The data collection methods used in this study include questionnaires, interviews, and documentation. The data analysis method employed involves both descriptive analysis and quantitative analysis, specifically multiple linear regression analysis. This method is utilized to measure the impact of Compensation, Work Discipline, and Work Environment on the job performance of private junior high school teachers in the North Pillau Dullah Subdistrict of Tual City. Based on the F-test results, the independent variables (compensation, motivation, and work discipline) collectively exhibit a positive and significant influence on the dependent variable (teacher job performance). The correlation coefficient testing reveals a high level of correlation or relationship between compensation, motivation, and work discipline with teacher job performance, amounting to 72.1%. Additionally, motivation stands out as the most dominant factor influencing the job performance of private junior high school teachers in the North Pillau Dullah Subdistrict of Tual City.
How Does Electronic Word of Mouth (E-WoM) and Price Affect Purchasing Decisions? Aprianti, Deva; Avianti, Widiya
Innovation Business Management and Accounting Journal Vol. 2 No. 4 (2023): October - December
Publisher : Mahameru Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v2i4.61

Abstract

This study aims to determine the electronic word of mouth that becomes a purchase decision for Shopee application users, by involving price variables that affect purchase decisions in Shopee application users. The sampling technique uses probability sampling with a sample of 284 people. Data collection techniques use questionnaires that have been tested for validity and reliability. The data analysis technique used to answer the hypothesis is partial and multiple regression analysis.  Electronic word of mouth influences purchasing decisions, price affects purchasing decisions. The indicator in the price variable that most influences the purchase decision is the competitive price indicator. The better or higher the electronic word of mouth, the decision to visit consumers will also be higher, and vice versa if the electronic word of mouth is lower, then the decision to visit consumers will also be lower. If the company is able to create positive electronic word of mouth among the public, it will increase the number of purchases for the company. Likewise, price affects purchasing decisions in deciding to buy products at Shopee online shopping.
Customer Decision Making in Clinic Selection: A Case Study From Analysis Brand Image and Service Quality Fauzia, Fathia; Avianti, Widiya
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.v2i3.62

Abstract

Research that aims to determine the influence of brand image on the selection decision of Pratama Cikao Clinic, the influence of service quality on the selection decision of Pratama Cikao Clinic, and the influence of brand image and service quality on the selection decision of Pratama Cikao Clinic. Quantitative research, with sampling techniques using non-probability by accidental sampling using the Lemeshow formula and obtained 112 patients who were sampled. The results of this study show that partially the two independent variables, namely Brand Image and Service Quality, affect the dependent variable, namely the Cikao Pratama Clinic Selection Decision. A better Brand Image will increase patient decisions in choosing Pratama Cikao Purwakarta Clinic, higher Service Quality will improve the selection decision of Pratama Cikao Purwakarta Clinic, and simultaneously Brand Image and Service Quality affect the Selection Decision of Pratama Cikao Clinic with better conditions Brand Image and Service Quality will improve patient decisions in choosing Pratama Cikao Clinic
Concept of Accountant Ethics Based on Javanese Cultural Values Ulfah, Fitriah; Prabowo, Muhammad Aras; Aryani, Habsyah Fitri; Hidayadi, Taufik; Hanipa, Siti Danila
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.v2i3.63

Abstract

This study aims to integrate the richness of Javanese cultural values with the accountant's code of ethics to increase the professionalism and compliance of accountants with the code of ethics. The research method used is a literature review using descriptive data analysis. The literature sources used are in the form of books, journals, and research results that are appropriate to the research topic. The results of the study reveal that nine Javanese cultural values have integrity for strengthening the accountant's code of ethics.These values include (1) Ojo Dumeh (not selfish), (2) Alon-alon asal kelakon (be wise and careful), (3) Bahasa Jawa Kromo Inggil (communicate politely and politely), (4) Ewuh-pakewuh (Shyness), (5) Unggah-ungguh (Be respectful and polite), (6) Eling lan waspodo (careful and alert), (7) Sungkan (respect), (8) Mangan ora mangan sing penting kumpul (Togetherness), and (9) Rukun agawe (be cooperative). These nine values can be an alternative in strengthening professionalism and compliance with the code of ethics for accountants, especially accountants with Javanese ethnic background.