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Asian Journal of Management Analytics
Published by PT FORMOSA CENDEKIA GLOBAL
ISSN : -     EISSN : 29634547     DOI : https://doi.org/10.55927/ajma.v1i2
Core Subject : Science,
Decision Sciences, Operations Research & Management
The Asian Journal of Management Analytics (AJMA) is a journal focused on the theory and application of data analytics and its applications in contemporary business, economics, and management disciplines. These disciplines include accounting, finance, management, marketing, economics production/operations management, and supply chain management. The connectivity, interdisciplinary, and interface between data analytics and various business disciplines are of particular interest for this journal. Research methods that are expected to be implemented in this journal include, but are not limited to, empirical research, data analytics, big data analytics, data science, operations research, management science, decision science, and simulation modeling. AJMA journal publishes articles quarterly in January, April, July, and October.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis dan Menejemen Intetrnasional
Articles 239 Documents
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The Strategic Role of Management Accounting in Improving MSME Sustainability through Cost Control, Capital Structure, and HR Management in the Digital Era Ahmad Gustomi; Ramadhani, Albareta Arum; Firantika, Diah Ayu; Anggraini, Firly; Faiqoh, Dina Nadiyah
Asian Journal of Management Analytics Vol. 4 No. 3 (2025): July 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v4i3.14990

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in national economic growth through job creation and GDP contribution. However, in today’s digital disruption era, they face challenges in operational efficiency, limited financing, and weak human resource management. This study explores the strategic role of management accounting in supporting MSME sustainability, focusing on cost control, capital structure, and HR development. Using a systematic literature review (SLR) of international journals and academic sources from the past decade, the study finds that digital-based management accounting such as big data, digital accounting systems, and activity-based costingimproves cost efficiency, decision-making quality, and HR capabilities. The research concludes that digital transformation in management accounting is a strategic necessity for MSME resilience and long-term sustainability.
Development of IoT-Based Breeding and Feed Management Application with Design Thinking Approach in Sheep Farming Industry (Case Study of PT. Agro Surya Perkasa) Sasongko, Heru; Noviaristanti, Siska
Asian Journal of Management Analytics Vol. 4 No. 3 (2025): July 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v4i3.14993

Abstract

This study explores the development of an IoT-based application for breeding and feed management in sheep farming using the Design Thinking approach, with a case study at PT Agro Surya Perkasa. A qualitative-descriptive method was used, applying five stages of Design Thinking: Empathize, Define, Ideate, Prototype, and Test. Data were obtained through interviews, field observations, and literature review involving experienced farmers, livestock managers, and IoT experts. The results show that the application addresses key challenges in breeding and feed efficiency through practical features such as breeding reminders, feed tracking, and health monitoring. The study demonstrates the potential of IoT to enhance livestock productivity and sustainability, offering valuable insights and a reference for similar innovations in other livestock sectors.
Managerial Consequences of the Algorithmic Determination of Incentive Decisions on Procedural Justice Perceptions in Production Line Warsono, Heribertus Yudho; Widada, Dharma; Sumarliani, Sri
Asian Journal of Management Analytics Vol. 4 No. 3 (2025): July 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v4i3.14997

Abstract

This study investigates the managerial consequences of algorithm-based decision-making in incentive allocation on production line workers’ perceptions of procedural fairness. Grounded in organizational justice theory and the socio-technical systems framework, the research explores how algorithm transparency, process clarity, and perceived impartiality influence fairness judgments. Using a mixed-method approach, data were collected from 186 factory workers through surveys, complemented by in-depth interviews, and analyzed using structural equation modeling. The findings reveal that low algorithm transparency correlates negatively with perceptions of procedural fairness, while the absence of human involvement in decision-making reduces trust in managerial systems. These results emphasize the need for human-centered algorithm design and fair management practices to uphold employee trust and fairness in Industry 4.0 environments.
The Influence of Environmental Cost Accounting Integration on Profit Margin Optimization in Manufacturing Companies Based on Circular Economy Amin, M.; Mutira, Putri; Ramandei, Pilipus; Widada, Dharma; Harahap, Subur
Asian Journal of Management Analytics Vol. 4 No. 3 (2025): July 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v4i3.15000

Abstract

This study investigates the impact of integrating environmental cost accounting on profit margin optimization in manufacturing companies adopting circular economy principles. As sustainability pressures increase, firms must internalize environmental externalities through proper cost identification, allocation, and reporting. Using a quantitative approach, the study analyzes secondary data from 60 manufacturing firms listed on the Indonesia Stock Exchange from 2019 to 2023 through multiple regression analysis. The key variables include the integration of environmental cost components—prevention, remediation, and disposal—and their influence on gross and net profit margins. Results show a significant positive relationship (p < 0.01), with integration linked to improved efficiency, waste reduction, and profitability.
The Influence of Product Quality, Price, Brand Image, and Lifestyle on the Purchase Decision of Rabbani Hijabs (A Study of Junior High School Students in Purbalingga) Zuraida, Maila; Widyaningtyas, Dian
Asian Journal of Management Analytics Vol. 4 No. 3 (2025): July 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v4i3.15005

Abstract

The study aims to analyze the influence of product quality, price, brand image, and lifestyle on the decision to purchase Rabbani hijabs among students at junior high school in Purbalingga, Indonesia. This study employs a purposive sampling technique involving 122 respondents. Data are analyzed using the Structural Equation Modeling - Partial Least Squares (SEM PLS) method to test the relationships between observed variables. The results of this study indicate that Product Quality, Brand Image, and Lifestyle have a positive and significant influence on Purchase Decisions. These findings provide insights into understanding the behavior of Muslim teenage girls as consumers, as well as practical benefits for producers and marketers in developing more effective strategies based on the factors influencing purchase decisions. This study can also serve as a reference for further research in the fields of marketing and consumer behavior.
The Influence of Halal Labeling, Promotion, Product Quality, and Brand Image on Purchasing Decisions for Teh Pucuk Harum Wildan, Tafrikhul; Justiana Astuti, Herni; Widyaningtyas, Dian; Endratno, Hermin
Asian Journal of Management Analytics Vol. 4 No. 3 (2025): July 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v4i3.15017

Abstract

This study aims to identify the factors that affect the purchase decision of teh pucuk harum products. The research uses a quantitative method by collecting primary data through a survey of 108 respondents who are active students from UNSOED, UMP, and UIN Purwokerto. Data were analyzed using IBM SPSS Statistics 26. The results of the study show that halal labeling has a negative effect on purchase decisions, because consumers already consider the product halal without looking at the label. Promotion does not have a significant effect because the promotional strategy has not attracted enough interest from consumers. On the other hand, product quality and brand image have a positive effect, as consumers consider taste and brand reputation more in making purchasing decisions.
The Influence of Internal Branding and Perceived Supervisor Support on Turnover Intention Mediated by Work Engagement in Nurses at Rsup Dr. Soeradji Tirtonegoro Klaten Haq, Justika Hanifah; Aseanty, Deasy; Putra, Andreas Wahyu Gunawan
Asian Journal of Management Analytics Vol. 4 No. 3 (2025): July 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v4i3.15026

Abstract

This study investigates the effect of internal branding and perceived supervisor support on turnover intention, with work engagement as a mediating variable among nurses at RSUP dr. Soeradji Tirtonegoro Klaten. A quantitative approach was used with 120 nurses as respondents. Data were collected via questionnaires and analyzed using descriptive statistics and Structural Equation Modeling (SEM). Results show that internal branding and perceived supervisor support positively affect work engagement. Internal branding indirectly reduces turnover intention through work engagement, while perceived supervisor support does not show a significant indirect effect. These findings highlight the importance of internal branding in enhancing work engagement and reducing turnover intention among nurses.
Development of Digital Transformation Strategies Based on Business Process Management Maturity Level Measurement at PT. Telkom Akses Djatnika, Hendra Hadiyatna; Noviaristanti, Siska
Asian Journal of Management Analytics Vol. 4 No. 3 (2025): July 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v4i3.15029

Abstract

This study analyzes the business process management maturity of PT Telkom Akses amid digital transformation challenges in Indonesia’s telecommunications industry. Using a qualitative case study approach, data were collected through interviews, observations, and internal document analysis. The Business Process Management Maturity (BPMM) model was applied from both IT and BPM perspectives to assess the effectiveness of process management and identify areas for improvement. Findings indicate the current maturity level and highlight gaps in strategic alignment, governance, and IT support. The study provides recommendations to enhance operational efficiency and service quality, offering strategic insights for PT Telkom Akses and other telecom companies undergoing digital transformation.
The Role of Employer Brand Reputation on Talent Acquisition and Retention in Fast-Food Small and Medium Enterprises in Maseru Urban Mok’hena, Nthabiseng; Motsomotso, Maletlatso
Asian Journal of Management Analytics Vol. 4 No. 3 (2025): July 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v4i3.15035

Abstract

Employer branding has drawn attention from all over the world yet little is known about the role played by SME managers in implementing and assessing brand reputation.  This study examined the role of brand reputation on talent acquisition and retention in fast-food Small and Medium Enterprises in Maseru Urban.  A quantitative approach was used, where structured questionnaires were distributed to 36 managers and owners. The findings revealed that most managers inconsistently apply brand monitoring, employee-aligned culture, and internal brand communication. Results also showed a weak and statistically insignificant relationship between brand reputation practices and recruitment efficiency.  The current study highlights the importance of enhanced strategic training, continuous brand alignment, and the consistent use of brand messaging during recruitment processes.
The Effect of Online Customer Rating, Online Customer Review, Free Shipping and Live Streaming on Purchasing Decisions at TikTok Shop Salvati, Adelia; Rachmawati, Erny; Tubastuvi, Naelati; Hidayah, Arini
Asian Journal of Management Analytics Vol. 4 No. 3 (2025): July 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v4i3.15046

Abstract

This study aims to examine the effect of Online Customer Rating, Online Customer Review, Free Shipping and Live Streaming on purchasing decisions at TikTok Shop. This type of research uses a quantitative approach with non-probability sampling methods and purposive sampling techniques and by collecting data through questionnaires distributed online. The population in this study were students in Purwokerto. The sample obtained was 130 respondents using SPSS 25 analysis. The results showed that online customer reviews, free shipping and live streaming had a positive and significant effect on purchasing decisions. Meanwhile, online customer rating does not have a significant effect on purchasing decisions. This research contributes to business actors to optimize marketing strategies through the use of review features, free shipping and live streaming.

Page 22 of 24 | Total Record : 239

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