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Moh Shidqon
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INDONESIA
Indonesian Management and Accounting Research
Published by Universitas Trisakti
ISSN : 14118858     EISSN : 24429724     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
INDONESIA MANAGEMENT AND ACCOUNTING RESEARCH (IMAR) is a peer-reviewed journal published two times a year (January-June, July-December) by the Publisher Institute of the Faculty of Economics and Business, Universitas Trisakti (LPFEB Trisakti). IMAR is intended to be the journal for publishing articles reporting the results of research on Management, Business, and Accounting. IMAR invites manuscripts in the areas of marketing management, finance management, strategic management, operation management, human resource management, e-business, knowledge management, management accounting, management control system, management information system, international business, business economics, business ethics and sustainable, and entrepreneurship. The primary criterion for publication in this Jornal is the significance of the contribution an article makes to the literature in the business area, i.e., the significance of the contribution and on the rigor of analysis and presentation of the paper. The acceptance decision is made based upon an independent review process that provides critically constructive and prompt evaluations of submitted manuscripts.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 162 Documents
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THE EFFECT OF PHYSICAL WORK ENVIRONMENT, NON-PHYSICAL WORK ENVIRONMENT, AND ROLE CONFLICT ON INTENTION TO QUIT (Study on Employees of PT X) Pramesti, Fadiyah Indah; Yuniawan, Ahyar
Indonesian Management and Accounting Research Vol. 24 No. 1 (2025): Indonesian Management and Accounting Research
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisns, Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v24i1.21467

Abstract

The purpose of this research is to investigate the factors of intention to quit, which is the final decision made if the employee is dissatisfied with the job and its environment. This includes the physical work environment, non-physical work environment, and role conflict experienced by employees. This research uses quantitative methods with data processing using the Smart PLS version 4 application, with 100 respondents from PT X. Based on the research that has been conducted, it is known that the physical work environment has a negative and insignificant effect on intention to quit so that H1 is rejected, the non-physical work environment has a positive and insignificant effect on intention to quit so that H2 is rejected, and role conflict has a positive and significant effect intention to quit so that H3 is accepted. Overall, this study highlights the importance of both physical and non-physical work environments and role conflict in influencing employee’s intention to quit. Although the results of the statistical analysis did not always show a significant relationship, respondents' responses consistently indicated that comfortable working conditions, good interpersonal relationships, a positive organizational culture, and minimal role conflict can contribute to a decrease in employee’s intention to quit.
From Cuisine to Connection: How Cultural Encounters and Surprise Gestures Enrich Restaurant Experiences For International Tourist Dating Couples In Maldives and Thailand Herjanto, Halimin; Boone, Sara
Indonesian Management and Accounting Research Vol. 24 No. 1 (2025): Indonesian Management and Accounting Research
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisns, Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v24i1.21517

Abstract

Dating couples are considered promising by restaurant markets, as they are willing to spend a substantial amount on dining out. Yet, the extant literature has not fully investigated this segment. This study aims to examine this segment by exploring the restaurant satisfaction of international tourist dating couples (ITDCs) in Thailand and the Maldives. A total of 202 ITDC’s comments on the TripAdvisor site were coded and analyzed using NVIVO-14. The findings show that general and common restaurant attributes (i.e., the quality of food and service, a restaurant’s physical attributes, and price) are responsible for ITDCs’ dining out experience. Interestingly, the study reveals that new attributes such as cultural encounters, surprise gestures, and chef/manager encounters also play a substantial role in determining such experiences.  The findings of this research contribute to customer experience and satisfaction literature by identifying key decision-making factors influencing ITDCs' restaurant choices while offering practical recommendations. For example, restaurants are encouraged to utilize local tableware (e.g., banana leaves) and assign local names to foster cultural connections, offer surprise gestures like customized thank-you cards and small gifts, and promote chef-customer interactions to describe dishes. To the authors’ knowledge, this is the first thematic analysis study on ITDCs, providing valuable insights into the core attributes shaping their restaurant experiences.
Are the Indian Stock Market and REITs integrated or segmented? An empirical study of Listed Real Estate Investment Trusts (REITs) in India Kudtarkar, Sandeep Ganpat; Jesudasan, Smita
Indonesian Management and Accounting Research Vol. 24 No. 1 (2025): Indonesian Management and Accounting Research
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisns, Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v24i1.21591

Abstract

Real Estate Investment Trusts (REITs) provide investors with an indirect means of investing in income-producing real estate assets, such as office complexes, shopping plazas, hotels, and apartment buildings, by purchasing shares of publicly traded REITs. India’s first REIT, the Embassy Office Parks REIT, was listed in March 2019. This paper investigates the long-run and short-run relationships between Indian REITs and the broader equity market, as well as the listed realty stock market, examining whether these markets are integrated or segmented, and whether Indian REITs qualify as an alternative asset class within a multi-asset portfolio. The study finds a causal relationship but no cointegration, indicating the absence of a long-run relationship between Indian REITs and the equity market. This suggests the existence of segmentation between the stock market and REITs, implying that REITs can serve as a diversification tool within an investment portfolio. The paper concludes that REITs offer a diversification opportunity, with returns that, while lower than stocks due to dividend obligations, resemble those of bonds, highlighting their hybrid nature. This study contributes to the literature on alternative investments in emerging markets and provides insights for policymakers and market participants. The findings underscore the potential benefits of long-term diversification for investors who hold both real estate stocks and REITs simultaneously, making the identification of such relationships crucial for both investors and policymakers.
Corporate Governance in the 21st Century: How Technological Disruption is Shaping Corporate Control Fauzzia, Willma; Waspada, Ikaputera; Sari, Maya
Indonesian Management and Accounting Research Vol. 24 No. 1 (2025): Indonesian Management and Accounting Research
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisns, Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v24i1.21940

Abstract

This article explores the influence of disruptive technologies, such as artificial intelligence (AI), blockchain and big data, on corporate governance in the 21st century. Findings from the literature review show that these technologies increase transparency, accountability and efficiency in the management of companies. Blockchain enables irreversible recording of transactions, reducing the risk of data manipulation and increasing trust between management and stakeholders. Meanwhile, AI and big data support more evidence-based decision-making by analyzing big data to provide deep insights into company performance. However, the adoption of these technologies also faces challenges, including privacy risks, data security and algorithm bias. To maximize the benefits and overcome these challenges, companies are advised to develop comprehensive policies and implement strict security measures. This conclusion emphasizes the need for a strategic approach in integrating disruptive technologies to achieve better and sustainable performance.
From Theory to Practice: Systematic Literature Insights on Work Motivation via Transformational Leadership and Culture Banjarnahor, Astri Rumondang; Juliater Simarmata; Sarinah Sihombing; Esti Liana
Indonesian Management and Accounting Research Vol. 24 No. 1 (2025): Indonesian Management and Accounting Research
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisns, Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v24i1.22042

Abstract

This study explores the influence of transformational leadership and organizational culture on employee work motivation through a systematic literature review using the PRISMA approach. It analyzes 61 articles from Scopus-indexed journals (2014–2024) to identify the synergy between transformational leadership and organizational culture in enhancing both intrinsic and extrinsic employee motivation. Transformational leadership has been shown to be effective in creating a clear vision, empowering employees, and fostering emotional engagement. In contrast, a strong organizational culture reinforces accountability, collaboration, and the recognition of individual contributions. This research addresses a gap in understanding how leadership styles interact with organizational culture to drive employee motivation. It provides a structured synthesis of leadership strategies that enhance motivation, highlighting the significance of intrinsic motivation in fostering innovation and long-term sustainability, while recognizing that extrinsic motivation remains essential for short-term performance improvement. The findings emphasize the importance of cultural variations in implementing organizational values, as national contexts influence the effectiveness of leadership. This study offers theoretical contributions by integrating perspectives from leadership, motivation, and organizational culture research, while also providing practical insights for managers to align leadership strategies with cultural values. The PRISMA methodology ensures a rigorous selection of sources, with inclusion criteria focused on Scopus-indexed peer-reviewed articles published between 2014 and 2024.                                             
The Influence of Stakeholder Power on Environmental Performance and Its Impact on Environmental Disclosure Darmawati, Deni; Yulia Eka Riyanti; Nadia Putri
Indonesian Management and Accounting Research Vol. 22 No. 2 (2023): Indonesian Management and Accounting Research
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisns, Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/kcqwke74

Abstract

The aims of this study are to examine the effect of Stakeholder Power on Environmental Performance and its impact on Environmental Disclosure. The stakeholder power in this research is more complete than some previous research (Testa et al., 2018; Wang et al., 2020) that are auditor power, government power, creditors power and shareholder power. This study uses sample of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2017-2020. Using purposive sampling method, the sample were 34 companies that produced observations of 136 firm years. The data analysis used in this research is multiple linear regression analysis. The results of this study show that Auditors Power and Government Power have a positive effect on Environmental Performance. Meanwhile, Creditors Power and Shareholders Power have no effect on Environmental Performance. This study also found that Environmental Performance had a positive effect on Environmental Disclosure. This study integrated the researches that investigated the effect of stakeholder power on environmental performance and researches that investigated the effect of environmental performance on environmental disclosure. The integration of the two research topics will provide a complete picture of the role of stakeholders in improving environmental performance and their impact on environmental disclosure.
CSR Perceived by Employees and Organizational Citizenship Behaviors in mutual insurance companies: The mediating role of job involvement. Bechri, Ridha
Indonesian Management and Accounting Research Vol. 24 No. 2 (2025): Indonesian Management and Accounting Research
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisns, Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v24i2.21070

Abstract

This study aims to explain the mechanism through which employees' attitudes toward corporate social responsibility (CSR) in social enterprises influence organizational citizenship behaviors (OCBs), with job involvement considered as a mediating factor. Based on a sample of 532 employees from Tunisian mutual insurance companies, structural equation modeling confirms the direct positive links between perceived CSR and OCBs. Indirect effects through job involvement reveal that CSR fosters OCBs oriented toward the organization (civic virtue and team spirit), but not those directed toward individuals (mutual help). While existing literature supports the link between CSR and OCBs, few studies have examined the mediating processes involved. This study addresses this gap by demonstrating how CSR perceptions can enhance job involvement, which in turn promotes specific forms of organizational citizenship behaviors. Its findings offer practical implications for managers seeking to leverage CSR to enhance employee engagement, foster citizenship behaviors, and promote sustainable performance.
Entrepreneurial knowledge and entrepreneurial intention among accounting students of Technical Universities in Ghana- the role of personal attitude Padi, Abigail; Musah, Alhassan
Indonesian Management and Accounting Research Vol. 24 No. 2 (2025): Indonesian Management and Accounting Research
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisns, Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v24i2.21208

Abstract

This study aims to explain the mechanism through which employees' attitudes toward corporate social responsibility (CSR) in social enterprises influence organizational citizenship behaviors (OCBs), with job involvement considered as a mediating factor. Based on a sample of 532 employees from Tunisian mutual insurance companies, structural equation modeling confirms the direct positive links between perceived CSR and OCBs. Indirect effects through job involvement reveal that CSR fosters OCBs oriented toward the organization (civic virtue and team spirit), but not those directed toward individuals (mutual help). While existing literature supports the link between CSR and OCBs, few studies have examined the mediating processes involved. This study addresses this gap by demonstrating how CSR perceptions can enhance job involvement, which in turn promotes specific forms of organizational citizenship behaviors. Its findings offer practical implications for managers seeking to leverage CSR to enhance employee engagement, foster citizenship behaviors, and promote sustainable performance.
Exploring the Effects of Digital Marketing Strategies on Brand Perception and Buying Behavior Rusbiansyah Perdana Kusuma; Aisyah Ratnasari; Yuliyanti, Siska
Indonesian Management and Accounting Research Vol. 24 No. 2 (2025): Indonesian Management and Accounting Research
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisns, Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v24i2.21270

Abstract

In today’s visually driven beauty market, social media and celebrity endorsements play a key role in shaping consumer behavior. This study investigates how these strategies influence Scarlett Whitening’s purchasing decisions in Tangerang, with brand image as a mediating factor. Using SEM-PLS on data from 167 users, results show social media marketing enhances brand image but does not directly affect purchases, while celebrity endorsements significantly influence both brand image and purchasing decisions. Brand image strongly affects purchasing decisions and mediates both strategies. These findings highlight the importance of building a strong brand image to effectively link promotional efforts with consumer behavior.
Fraud Intention in the Indonesian Banking Industry: a Development for Fraud Diamond Theory Measurement Scale Santoso, Ignatius Hari; Mulyo Budi Setiawan; Ali Maskur
Indonesian Management and Accounting Research Vol. 24 No. 2 (2025): Indonesian Management and Accounting Research
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisns, Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v24i2.21883

Abstract

This study investigates the factors that contribute to fraud intention within the Indonesian banking industry, focusing on job pressure, opportunity, rationalization, professional capacity, and job insecurity, based on the Fraud Diamond Theory. By employing a mixed-method approach, we first develop a fraud intention measurement scale through interviews and focus group discussions, followed by hypothesis testing on a sample of 100 banking employees. Findings reveal that high job pressure and job insecurity significantly influence fraudulent intentions, especially when employees perceive opportunities and rationalize fraudulent actions. These insights emphasize the need for realistic performance expectations, robust internal controls, and a supportive work environment in banks to mitigate fraud risks. This study enhances the understanding of fraud dynamics in Indonesian banks and suggests directions for future research, including a broader geographical scope and examination of corporate culture's role in fraud prevention.

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