cover
Contact Name
Tito Marta Sugema Dasuki
Contact Email
ds.nahdi@gmail.com
Phone
+6285224977367
Journal Mail Official
jimab.papanda@gmail.com
Editorial Address
Jl. Cigasong-Cirebon Majalengka, Jawa Barat 45476
Location
Kab. majalengka,
Jawa barat
INDONESIA
Journal of Innovation in Management, Accounting and Business
Published by Papanda Publisher
ISSN : -     EISSN : 28307801     DOI : https://doi.org/10.56916/jimab
Core Subject : Economy,
Journal of Innovation in Management, Accounting and Business (JIMAB), with ISSN 2830-7801, provides a scientific discourse about management, accounting, and business, both practically and conceptually. The published articles in this journal cover various topics from the result of particular conceptual analysis and critical evaluation to empirical research. The journal also welcomes contributions from the social, organisational, and philosophical aspects of accounting, business and management studies. JIMAB goal is to advance and promote innovative thinking in accounting, business and management-related disciplines. The journal spreads recent research works and activities from academicians and practitioners so that networks and new links can be established among thinkers as well as creative thinking and application-oriented issues can be enhanced. JIMAB is published by Papanda twice a year.
Articles 11 Documents
Search results for , issue "Vol. 3 No. 2 (2024)" : 11 Documents clear
The Influence of FOMO Leading to Purchase Intention: A Study on Culinary MSMEs in Indonesia Kurniadi, Stefanie; Mulyana, Asep; Komaladewi, Rita
Journal of Innovation in Management, Accounting and Business Vol. 3 No. 2 (2024)
Publisher : Papanda Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56916/jimab.v3i2.853

Abstract

The role of MSMEs (Micro, Small, and Medium Enterprises) in Indonesia's economy is very significant. Delving deeper into the Micro-Small category, the majority operate in the food (culinary) sector. Considering the vastness and potential of MSMEs in the culinary sector for the country's economy, it is crucial for the growth of this sector to continue. Therefore, it is very important for culinary MSME managers to understand the factors that can contribute to sustained growth in sales for culinary MSMEs. In the current era, digital media has a significant impact on increasing sales opportunities, especially TikTok, which has experienced the largest growth in Indonesia. TikTok videos have the power to create Purchase Intention. From previous research, it is evident that FOMO (Fear of Missing Out), ultimately driving consumers to want to make purchases. In recent years, the rise of social media usage has led to an increase in the phenomenon of Fear of Missing Out (FOMO) among consumers. Understanding the impact of FOMO on customer behavior has become a crucial issue for marketers seeking to effectively engage with their target audiences. This study employs a quantitative research approach, commencing with deductive reasoning derived from several hypotheses, involves 100 TikTok active users. This research is both important and urgent, as there have been no prior studies specifically examining the impact of FOMO on purchase intention within the culinary industry in Indonesia. The result will help culinary business owners and marketers increase purchase opportunities from consumers and greatly assist them in developing more effective TikTok video content.
Analisis Informasi Keuangan Dalam Mengevaluasi Kinerja Pemerintah Kabupaten Batu Bara Purba, Sahala; Pratama, Putra; Panjaitan, Lady Cyntia; Situmorang, Intan Dewita
Journal of Innovation in Management, Accounting and Business Vol. 3 No. 2 (2024)
Publisher : Papanda Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56916/jimab.v3i2.862

Abstract

This study is targeted at analyzing regional government fiscal performance from several points of view, including: degree of fiscal decentralization, scale of regional fiscal autonomy, PAD efficiency, PAD effectiveness, regional financial efficiency, regional fiscal effectiveness at BUMD level - contribution. This study is a quantitative descriptive type which is targeted at observing regional financial information in Batubara Regency from 2013 to 2022. In order to collect data, documentation techniques are used. And the analysis uses financial measures.Based on survey results, the scale of fiscal autonomy is classified as very low, namely around 9.78%, the degree of regional fiscal independence is very high at 87.30%, and the degree of fiscal decentralization is classified as very low, namely 8.01%. The effectiveness of PAD is 104.24 % is classified as very effective, PAD efficiency is classified as very efficient at 1.79%, Fiscal effectiveness is 107.83%, making it a very effective measure, Regional budget efficiency is 3.59% which can be said to be very efficient, The level of BUMD contribution is relatively low, namely 1.43 %. This study aims to enable the regional government and community to develop various aspects of Batubara regional government over the last ten years.
Faktor-Faktor Yang Mempengaruhi Adopsi Pembayaran QR Code (QRIS) di Toko Fisik Jundy Kumoro, Chowal; Ryandini, Elda Yulia; Samin, Nurdin
Journal of Innovation in Management, Accounting and Business Vol. 3 No. 2 (2024)
Publisher : Papanda Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56916/jimab.v3i2.865

Abstract

In the digital transformation era, Quick Response Code Standar Indonesia (QRIS) has emerged as a highly effective solution for facilitating payment transactions in Indonesia. With millions of users and a substantial increase in transaction volume, QRIS plays a crucial role in the ongoing digitization of the financial sector. The prevalent use of mobile phones, reaching 67.88%, further supports the trend of non-cash transactions through e-wallets, e-money, and mobile banking. This quantitative descriptive study with 85 QRIS users in Surabaya aims to analyze perceived usefulness, relative advantage, perceived ease of use, social influence, behavioral intention, and QRIS adoption. The findings indicate that perceived usefulness, relative advantage, perceived ease of use, and social influence significantly influence the behavioral intention to use QRIS, which subsequently leads to its adoption. Users are confident in the benefits of QRIS, perceiving it as an innovative and advantageous digital payment method compared to traditional cash payments. This confidence is reinforced by the ease of use and quick learning associated with QRIS, along with social recommendations. To enhance QRIS adoption, collaboration with new merchants, attractive incentives, and expanding domestic and international usage are recommended. Offering tangible benefits to merchants can further stimulate QRIS ecosystem growth, increase market presence, and drive usage expansion. However, the study's limitation lies in its sample size and focus on specific variables, urging caution in generalizing the findings to the entire population.
Pengaruh Pengetahuan Perpajakan dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak di Kota Tondano Kewo, Cecilia Lelly; Manaroinsong, Johny; Lumowa, Angelina Adeleida
Journal of Innovation in Management, Accounting and Business Vol. 3 No. 2 (2024)
Publisher : Papanda Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56916/jimab.v3i2.888

Abstract

Compliance with paying taxes is a taxpayer who is obedient and fulfills and carries out tax obligations in accordance with the provisions of tax legislation Many factors influence taxpayer compliance, including tax knowledge and tax sanctions. This research aims to examine the influence of tax knowledge and tax sanctions on the level of taxpayer compliance in paying land and building tax (PBB). The object of this research is South Tondano District. The method in this research uses quantitative methods with the data analysis technique used, namely multiple linear regression analysis. The data collection technique was obtained by administering a questionnaire. The results of the research found that in the partial T test the significance value of the variable tax knowledge and tax sanctions had a positive and significant effect on the taxpayer compliance variable.
Eksperience Penggunaan E-Form Dalam Mendorong Kepatuhan Wajib Pajak Badan Dalam Pelaporan SPT Tahunan Arlita, I G A Desy; Dewi, Ida Ayu Km Ari Karunia
Journal of Innovation in Management, Accounting and Business Vol. 3 No. 2 (2024)
Publisher : Papanda Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56916/jimab.v3i2.899

Abstract

Penelitian ini bertujuan untuk mengetahui Pengalaman Penggunaan E-Form dalam Mendorong Kepatuhan Wajib Pajak Badan dalam Pelaporan SPT Tahunan. Data yang digunakan merupakan data Primer dan Sekunder. Data primer adalah data yang diperoleh langsung oleh peneliti melalui wawancara, sedangkan sekunder diperoleh dengan cara membaca, mempelajari dan memahami melalui dokumen dan laporan-laporan. Adapaun data sekunder yang diambil adalah data yang berkaitan dengan E-Form, Kepatuhan Wajib Pajak, SPT Tahunan, Pelaporan SPT menggunakan E-Form. Teknik analisis data yang digunakan penulis dalam penelitian ini ialah Deskriptif dengan jenis data kualitatif. Hasil penelitian ini menyatakan bahwa Penggunaan E-Form dalam Pelaporan SPT Tahunan Lebih mudah digunakan oleh PT PTH, dari segi pengisian dan Pelaporan lebih efektif dari pada dengan pelaporan menggunakan E-Filling
Inovasi Pertanian Menuju Kemandirian Pangan Masyarakat Kabupaten Malaka Berek, Dominikus Isak Petrus; Manek, Marianus
Journal of Innovation in Management, Accounting and Business Vol. 3 No. 2 (2024)
Publisher : Papanda Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56916/jimab.v3i2.902

Abstract

This research aims to investigate the impact and implications of the agricultural revolution on food self-sufficiency in Kabupaten Malaka. As an agrarian region, Kabupaten Malaka faces significant challenges in achieving food self-sufficiency. The revolution gave birth to innovations in community farming practices. This research uses qualitative methods with data collection techniques through in-depth interviews, field observations and document analysis. The research approach used was extemporaneous phenomenology. The results show that the implementation of the agricultural innovations has had a significant impact on increasing local food production and reducing dependence on food imports. However, there are still some obstacles that need to be overcome, such as access to agricultural technology, climate change and lack of stable market access. The study concludes that the agricultural revolution has made a significant contribution to food self-sufficiency in Kabupaten Malaka, but greater efforts are needed to overcome the remaining challenges
Pengaruh Promosi Online, Celebrity Endorser, dan Kelompok Referensi terhadap Keputusan Pembelian Diamond Mobile Legends di Kota Kupang: Peran Mediasi Gaya Hidup Maru, Ignasia Natasya Taju; Goetha, Selfiana; Niha, Simon Sia
Journal of Innovation in Management, Accounting and Business Vol. 3 No. 2 (2024)
Publisher : Papanda Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56916/jimab.v3i2.903

Abstract

This research discusses the decision to purchase diamonds in the Mobile Legend game in Indonesia, focusing on lifestyle, celebrity endorsers, referral groups, and online promotions. This game is in demand because of the variety of heroes, good graphics, small size, and easy access via smartphones. Diamonds are an important virtual currency in games that influence players' purchasing decisions. Diamond sales data from 2018 to 2022 showed a downward trend, especially in 2022 with a decline of 15.2%. Interviews with 30 players in Kupang City indicated that promotions with celebrity endorsers were not interesting because they were less attractive, rude, and irrelevant. The research used a survey of 112 respondents in Kupang City who had bought Mobile Legend diamonds, analyzed with SEM-PLS. The results showed that lifestyle, celebrity endorsers, and referral groups had a positive and significant effect on purchase decisions, while online promotions were not significant. This research contributes to the understanding of the factors that influence diamond purchase decisions in Mobile Legend and opens up opportunities for the exploration of more effective online promotion strategies.
Kinerja Pemerintah Kabupaten Nias Utara Dari Sudut Rasio Laporan Keuangan Siahaan, Marta Nurfiza; Purba, Sahala; Pasaribu, Prengki Sahat Tua; Saragih, Yogi Natalis; Gea, Joni Kurniawan
Journal of Innovation in Management, Accounting and Business Vol. 3 No. 2 (2024)
Publisher : Papanda Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56916/jimab.v3i2.904

Abstract

The purpose of measuring the performance of local government financial management is to improve government performance, but performance measurement will help improve the ultimate effectiveness of local financial management. This research is a quantitative descriptive research with the research subject of local government financial information in 2013-2022, and the research object of district PAD revenue. The data collection technique is documentation collection. The calculation results of the existing ratios show that the financial independence ratio of North Nias Regency is very low at 5%. The ratio of Regional Financial Dependence is high at 87%. The ratio of the degree of regional fiscal decentralization is low at 3%. The PAD effectiveness ratio is quite effective at 97%. The PAD efficiency ratio is quite effective at 3%. The local tax effectiveness ratio is less effective at 86%. The local tax efficiency ratio is very efficient at 3%. The ratio of the degree of contribution of BUMD in North Nias Regency contributes an average value of 6%. Based on the analysis of the report that North Nias Regency 2013-2022 can be stated in general that North Nias Regency is not good enough in financial implementation and management.
Daya Tarik Pesan Kelangkaan dan Kompetisi Konsumen: Peran Gaya Hidup dalam Keputusan Pembelian Pakaian Pria di Ego Brother Kupang Mona, Handly Bernadus Biku; Goetha, Selfiana; Fallo, Apryanus
Journal of Innovation in Management, Accounting and Business Vol. 3 No. 2 (2024)
Publisher : Papanda Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56916/jimab.v3i2.907

Abstract

This study aims to analyze the influence of scarcity messages, consumer competition, and self-concept, mediated by lifestyle, on the purchasing decisions of men's clothing at Ego Brothers, Kupang City. This research uses a quantitative method with SMART PLS analysis tools and involves 114 respondents selected using the accidental sampling technique. Data was collected through a questionnaire in the form of a Google Form with a Likert scale. The results of the study show that: Scarcity messages do not significantly affect lifestyle and purchasing decisions. Consumer competition significantly influences lifestyle and purchasing decisions. Self-concept significantly affects lifestyle but not purchasing decisions. Lifestyle significantly influences purchasing decisions. Lifestyle mediates the influence of consumer competition and self-concept on purchasing decisions but does not mediate the effect of scarcity messages on purchasing decisions. This research provides new insights into the role of lifestyle as a mediator in purchasing decisions and the importance of consumer competition and self-concept in influencing lifestyle and purchasing decisions of men's clothing at Ego Brothers, Kupang City.
The Influence of Green Marketing and Brand Image on Interest in Buying Aqua Packaged Drinking Water Kewo, Stela Theodora; Ady, Sri Utami
Journal of Innovation in Management, Accounting and Business Vol. 3 No. 2 (2024)
Publisher : Papanda Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56916/jimab.v3i2.908

Abstract

Nowadays, consumers are increasingly concerned about environmental issues, so businesses that do not meet these expectations will experience difficulties in business competition. Green marketing is a concept that fulfills consumers' desires to care more about the environment. Likewise, brand image is a consumer perspective such as design, brand and logo that can influence consumer decisions in selecting products. This research aims to examine the influence of green marketing and brand image on interest in buying bottled drinking water. The research population is all agents selling bottled aqua drinks in Minahasa Regency. 92 samples were taken which were then tested using multiple linear regression analysis with an alpha of 5% using SPSS 23 software. Data was collected by providing a questionnaire filled in by the customer. The research results show that green marketing partially has a positive and significant influence on interest in buying. Likewise, brand image has a positive and significant influence on interest in buying. Simultaneously, green marketing and brand image have a positive and significant influence on interest in buying aqua bottled drinking water.

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