Journal of Management Accounting Business and International Research
JAMBU AIR: Journal of Accounting Management Business and International Research is receives rigorous research articles that have not been offered for publication elsewhere. JAMBU: Journal of Accounting Management and Business on the research related to accounting and business that are relevant for the development of theory and practices of accounting in Indonesia and southeast asia especially and also in the world. Therefore, JAMBU AIR: Journal of Accounting Management Business and International Research accepts articles from Indonesia authors and other countries. JAMBU AIR: Journal of Accounting Management Business and International Research covered various research approaches, namely: quantitative, qualitative and mixed methods. JAMBU AIR: Journal of Accounting Management Business and International Research focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Management Accounting; Financial Accounting; Public Sector Accounting; Sharia Accounting; Accounting Information Technology; Auditing; Professional Ethics; Capital Market; Corporate Governance; Finance Management; Taxation; Banking; Cooperative and SMEs; Cooperative and SMEs Accounting; Management; Economic.
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<![CDATA[The Influence of Management Control Systems and Balanced Scorecard on Strategic Decision Making: The Moderating Role of Information Technology (A Study of Private Universities in Medan City) ]]>
<![CDATA[Martin, Martin]]>;
<![CDATA[Andira, Ayu]]>;
<![CDATA[Nasution, Mardiah Hasanah]]>
<![CDATA[ Journal Of Accounting Management Business And International Research Vol 4, No 2 (2025): October 2025 ]]>
Publisher : <![CDATA[CV. Rayyan Dwi Bharata ]]>
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DOI: 10.57235/jambuair.v4i2.7277
<![CDATA[This study aims to analyze the effect of Management Control Systems (MCS) and Balanced Scorecard (BSC) on Strategic Decision Making (SDM), with Information Technology (IT) as a moderating variable in Private Universities (PTS) in Medan City. The background of this study is based on the need for higher education institutions to adapt to the dynamics of globalization and digitalization, which require performance and information-based governance. A quantitative approach was used with the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method on 251 managerial leaders as respondents. The results show that both MCS and BSC have a significant effect on SDM. MCS has a direct positive effect on PKS, but indirectly through IT, it shows a negative direction, indicating that overly rigid control systems can hinder the utilization of technology. Conversely, BSC has a significant and positive effect on IT and PKS, both directly and indirectly, indicating that BSC is capable of improving the quality of strategic decisions through the strengthening of information systems. In addition, IT proved to be a significant mediating factor in strengthening the relationship between variables, with the model's predictive contribution reaching 95.4%. This study emphasizes the importance of adaptive and integrative management system design, as well as the optimal use of information technology in supporting strategic decision-making in the higher education sector. These findings have theoretical implications for the development of modern management accounting literature and practical implications for PTS leaders to develop data-driven strategies and technological innovations.]]>
<![CDATA[Pengaruh Live Streaming, Online Customer Review Terhadap Impulse Buying Melalui Customer Trust pada Produk Fashion di TikTok (Studi Kasus pada Generasi Z di Kota Pekanbaru) ]]>
<![CDATA[Mariyah, Husnul]]>;
<![CDATA[Musfar, Tengku Firli]]>;
<![CDATA[Pratiwi, Dian]]>
<![CDATA[ Journal Of Accounting Management Business And International Research Vol 4, No 2 (2025): October 2025 ]]>
Publisher : <![CDATA[CV. Rayyan Dwi Bharata ]]>
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DOI: 10.57235/jambuair.v4i2.5997
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh Live Streaming dan Online Customer Review terhadap Impulse Buying melalui Customer Trust pada produk Fashion di TikTok (studi kasus pada generasi Z di Kota Pekanbaru). Penelitian ini menggunakan pendekatan kuantitatif. Teknik analisis data penelitian ini menggunakan analisis statistic yakni partial least square – structural equestion model (PLS – SEM). Teknik pengumpulan data menggunakan kuesioner. Adapun hasil penelitian menunjukkan bahwa Live Streaming berpengaruh positif dan signifikan terhadap Customer Trust pada produk fashion di kalangan generasi Z di Kota Pekanbaru. Online Customer Review berpengaruh positif dan signifikan terhadap Customer Trust pada produk fashion di kalangan generasi Z di Kota Pekanbaru. Live Streaming tidak memiliki pengaruh langsung terhadap Impulse Buying. Online Customer Review memiliki pengaruh positif dan signifikan terhadap Impulse Buying produk fashion dikalangan generasi Z di Kota Pekanbaru. Customer Trust berpengaruh positif dan signifikan terhadap Impulse Buying produk fashion dikalangan generasi Z di Kota Pekanbaru. Selain itu pengaruh tidak langsung Live Streaming terhadap Impulse Buying memiliki pengaruh positif dan signifikan melalui Customer Trust sebagai intervening. Online Customer Review memiliki pengaruh tidak langsung psoitif dan signifikan terhadap Impulse Buying melalui Customer Trust sebagai intervening.]]>
<![CDATA[The Impact of Accounting Information Systems and Expense Management on MSMEs Profitability: The Mediating Role of Technological Adaptability and Business Process Digitalization ]]>
<![CDATA[Ginting, Berupilihen Br]]>;
<![CDATA[Mahyudin, Mahyudin]]>
<![CDATA[ Journal Of Accounting Management Business And International Research Vol 4, No 2 (2025): October 2025 ]]>
Publisher : <![CDATA[CV. Rayyan Dwi Bharata ]]>
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DOI: 10.57235/jambuair.v4i2.7011
<![CDATA[This study aims to analyze the impact of Accounting Information Systems (AIS) and Cost Management on the profitability of Micro, Small, and Medium Enterprises (MSMEs), with Technology Adaptability and Business Process Digitalization serving as mediating variables. The research was conducted on 275 culinary MSMEs in Medan Marelan Regency using the Structural Equation Modeling–Partial Least Squares (SEM–PLS) method. The findings reveal that AIS significantly influences technology adaptability and profitability, but does not directly affect business process digitalization. Cost Management demonstrates a significant positive effect on technology adaptability, business process digitalization, and profitability. Furthermore, both technology adaptability and business process digitalization significantly affect MSME profitability, although technology adaptability shows a negative impact, suggesting that initial technology adoption may burden profitability due to high investment costs. Indirectly, AIS and Cost Management affect profitability through technology adaptability, while only Cost Management influences profitability through business process digitalization. The study contributes theoretically by enriching the body of knowledge on digital transformation in MSMEs and practically by providing insights for MSME practitioners and policymakers to optimize AIS and cost management in fostering sustainable profitability in the digital era.]]>
<![CDATA[Pengelolaan dan Pengawasan Dana Desa dalam Pembangunan Infrastruktur Desa Baru ]]>
<![CDATA[Ginting, Eka Zefanya]]>;
<![CDATA[Wahyudi, Arief]]>
<![CDATA[ Journal Of Accounting Management Business And International Research Vol 4, No 2 (2025): October 2025 ]]>
Publisher : <![CDATA[CV. Rayyan Dwi Bharata ]]>
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DOI: 10.57235/jambuair.v4i2.6093
<![CDATA[Penelitian ini bertujuan untuk menganalisis pengelolaan dan pengawasan alokasi dana desa dalam pembangunan infrastruktur di Desa Baru, Kecamatan Pancur Batu, Kabupaten Deli Serdang tahun 2023. Metode penelitian yang digunakan adalah pendekatan kualitatif dengan teknik pengumpulan data berupa observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa pengelolaan dana desa dilaksanakan secara partisipatif dan transparan, namun masih terdapat tantangan seperti rendahnya partisipasi masyarakat, keterbatasan sumber daya manusia perangkat desa, serta distribusi pembangunan yang belum merata. Pemerintah desa melakukan beberapa upaya perbaikan, seperti pelatihan teknis, penguatan koordinasi, dan peningkatan pemberdayaan masyarakat. Penelitian ini menyimpulkan bahwa penguatan kapasitas teknis dan peningkatan keterlibatan masyarakat sangat penting untuk menciptakan pembangunan yang berkeadilan dan berkelanjutan.]]>
<![CDATA[The Effect of Cost Control and Budget Planning on MSME Cost Efficiency: The Mediating Role of Accounting Information Quality and Business Complexity ]]>
<![CDATA[Mahyudin, Mahyudin]]>;
<![CDATA[Nasir, Miftah Faridh]]>
<![CDATA[ Journal Of Accounting Management Business And International Research Vol 4, No 2 (2025): October 2025 ]]>
Publisher : <![CDATA[CV. Rayyan Dwi Bharata ]]>
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DOI: 10.57235/jambuair.v4i2.7012
<![CDATA[This study aims to examine the effect of cost control and budget planning on cost efficiency among Micro, Small, and Medium Enterprises (MSMEs), with accounting information quality and business complexity as intervening variables. A quantitative research approach was employed using Structural Equation Modeling (SEM) with Partial Least Squares (PLS). The research population consisted of 488 MSMEs operating in Medan City, and a sample of 220 respondents was determined using the Slovin formula. Data were collected through questionnaires and analyzed using SmartPLS 4.0. The results indicate that both cost control and budget planning have a positive and significant direct effect on cost efficiency. Furthermore, cost control and budget planning significantly influence the quality of accounting information and business complexity. However, accounting information quality was found to have no significant effect on cost efficiency, while business complexity positively and significantly affected cost efficiency. Mediation analysis revealed that business complexity mediates the relationship between cost control and budget planning with cost efficiency. Meanwhile, accounting information quality only mediates the relationship between budget planning and cost efficiency but does not mediate the effect of cost control on cost efficiency. These findings highlight the critical role of budget planning and cost control, integrated with business complexity management, in enhancing cost efficiency for MSMEs. The study provides practical implications for policymakers and practitioners, particularly the need for managerial training and financial mentoring to strengthen budgeting practices, improve accounting systems, and implement effective cost control strategies to ensure business sustainability and competitiveness.]]>
<![CDATA[Pengaruh Pemasaran Media Sosial, Promosi Penjualan, Nilai yang Dipersepsikan Terhadap Keputusan Pembelian pada Produk Moisturizer Glad2glow ]]>
<![CDATA[Febriana, Adinda]]>;
<![CDATA[Ariani, Dorothea Wahyu]]>
<![CDATA[ Journal Of Accounting Management Business And International Research Vol 4, No 2 (2025): October 2025 ]]>
Publisher : <![CDATA[CV. Rayyan Dwi Bharata ]]>
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DOI: 10.57235/jambuair.v4i2.6105
<![CDATA[Penelitian ini bertujuan untuk menganalisis pengaruh pemasaran media sosial, promosi penjualan, dan nilai yang dipersepsikan terhadap keputusan pembelian pada produk moisturizer Glad2glow. Serta menganalisis apakah variabel pemasaran media sosial, promosi penjualan, nilai yang dipersepsikan berpengaruh secara simultan terhadap keputusan pembelian pada produk moisturizer Glad2glow. Teknik pengambilan sampel dalam penelitian ini menggunakan purposive sampling dengan jumlah sebanyak 100 responden. Pengumpulan data dilakukan menggunakan kuesioner yang telah di uji validitas dan reliabilitasnya. Pada uji asumsi klasik menghasilkan model regresi yang data terdistribusi normal dan tidak terjadi multikolinieritas, serta tidak terjadi heterokedastisitas. Hasil penelitian menunjukan bahwa : (1) pemasaran media sosial berpengaruh negatif dan signifikan terhadap keputusan pembelian pada produk moisturizer glad2glow. (2) promosi penjualan berpengaruh positif signifikan terhadap keputusan pembelian pada produk moisturizer glad2glow. (3) nilai yang dipersepsikan berpengaruh positif signifikan terhadap keputusan pembelian pada produk moisturizer glad2glow. (4) pemasaran media sosial, promosi penjualan, dan nilai yang dipersepsika secara simultan berpengaruh positif signifikan terhadap keputusan pembelian pada produk moisturizer glad2glow.]]>
<![CDATA[Analisis Pengaruh Ekspor Minyak Mentah Terhadap Pertumbuhan Ekonomi Indonesia Tahun 1989 – 2023 ]]>
<![CDATA[Wijaya, Kadek Januarta]]>;
<![CDATA[Yudha, I Made Endra Kartika]]>
<![CDATA[ Journal Of Accounting Management Business And International Research Vol 4, No 2 (2025): October 2025 ]]>
Publisher : <![CDATA[CV. Rayyan Dwi Bharata ]]>
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DOI: 10.57235/jambuair.v4i2.7017
<![CDATA[Minyak mentah merupakan salah satu komoditas strategis ekspor Indonesia yang memiliki peranan penting dalam mendukung perekonomian nasional. Namun, dalam periode 1989 hingga 2023, ekspor minyak mentah mengalami fluktuasi yang cukup tajam. Penelitian ini bertujuan untuk menganalisis pengaruh kurs, inflasi, pengeluaran pemerintah, Foreign Direct Investment (FDI), dan volume ekspor minyak mentah terhadap pertumbuhan ekonomi Indonesia. Metode analisis yang digunakan adalah Autoregressive Distributed Lag (ARDL) dengan data time series selama 35 tahun. Hasil penelitian menunjukkan bahwa secara simultan seluruh variabel independen berpengaruh signifikan terhadap Produk Domestik Bruto (PDB) Indonesia. Secara parsial, kurs dan inflasi berpengaruh negatif dan signifikan, pengeluaran pemerintah dan FDI berpengaruh positif dan signifikan, sementara volume ekspor minyak mentah justru menunjukkan pengaruh negatif dan signifikan terhadap pertumbuhan ekonomi dalam jangka panjang. Temuan ini menunjukkan bahwa ketergantungan terhadap ekspor komoditas mentah seperti minyak dapat menjadi hambatan dalam mewujudkan pertumbuhan ekonomi yang berkelanjutan, sehingga diperlukan upaya hilirisasi dan diversifikasi ekspor.]]>
<![CDATA[Analisis Pemanfaatan Marketplace SIAKU Untuk Meningkatkan Penjualan UMKM di Provinsi Riau ]]>
<![CDATA[Nugraha, M Yusuf]]>;
<![CDATA[Sumarno, Sumarno]]>;
<![CDATA[Mujiono, Mujiono]]>
<![CDATA[ Journal Of Accounting Management Business And International Research Vol 4, No 2 (2025): October 2025 ]]>
Publisher : <![CDATA[CV. Rayyan Dwi Bharata ]]>
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DOI: 10.57235/jambuair.v4i2.6152
<![CDATA[This study aims to analyze the use of the SIAKU marketplace in increasing sales of Micro, Small, and Medium Enterprises (MSMEs) in Riau Province. The SIAKU Marketplace is a digital platform developed to help MSMEs market their products more widely. This study uses a quantitative approach with a time series method based on secondary data on the number of products and transactions registered in the SIAKU marketplace during 2023 to 2024. The results of the study show an increasing trend in the number of products and transactions in certain periods, especially in the middle and end of the year, which is influenced by seasonal factors, promotions, and support from government programs such as routine provision of MSME products through LKPP. However, there are still fluctuations in certain months which indicate the need for a more consistent promotional strategy and continued support for MSMEs. Overall, SIAKU has proven to have the potential to be an effective means of supporting the growth of MSME sales in the Riau region.]]>
<![CDATA[Analisis Perlindungan Hukum Terhadap Transaksi Bisnis Internasional Dalam Dinamika Perdagangan Bebas ]]>
<![CDATA[Sukur, Partermutios Susilo Putra]]>;
<![CDATA[Lie, Gunardi]]>
<![CDATA[ Journal Of Accounting Management Business And International Research Vol 4, No 2 (2025): October 2025 ]]>
Publisher : <![CDATA[CV. Rayyan Dwi Bharata ]]>
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DOI: 10.57235/jambuair.v4i2.7210
<![CDATA[Globalisasi ekonomi dan pembentukan berbagai blok perdagangan bebas seperti AFTA dan WTO telah membuka peluang signifikan bagi bisnis untuk melakukan transaksi lintas batas. Namun, perbedaan sistem hukum dan potensi sengketa antarnegara menimbulkan tantangan dalam menjaga kepastian hukum dan keadilan. Indonesia perlu menyesuaikan sistem hukumnya agar selaras dengan standar internasional tanpa mengabaikan kepentingan nasional. Oleh karena itu, kajian tentang perlindungan hukum dalam transaksi bisnis internasional sangat penting untuk memastikan perdagangan bebas yang adil dan transparan. Penelitian ini menggunakan metode penelitian hukum normatif yang dianggap paling sesuai dengan fokus dan pembahasan penelitian ini. Hasil penelitian ini adalah: Prinsip-prinsip hukum dalam transaksi bisnis internasional berfungsi untuk menciptakan kepastian, keadilan, dan ketertiban dalam hubungan lintas batas. Meskipun para pihak bebas menentukan isi kontrak, kebebasan ini dibatasi oleh hukum internasional, hukum nasional, dan prinsip-prinsip umum seperti itikad baik, supremasi hukum, dan aturan-aturan yang bersifat memaksa. Melalui konvensi-konvensi seperti Prinsip-Prinsip UNIDROIT dan CISG, hukum berperan tidak hanya dalam mengatur tetapi juga dalam melindungi pelaksanaan kontrak internasional, memastikan keadilan, keseimbangan, dan transparansi di era perdagangan bebas.]]>
<![CDATA[Greenwashing or Genuine Governance? A Review of ESG Strategies in Mitigating Earnings Management ]]>
<![CDATA[Wahyuni, Putri Dwi]]>
<![CDATA[ Journal Of Accounting Management Business And International Research Vol 4, No 2 (2025): October 2025 ]]>
Publisher : <![CDATA[CV. Rayyan Dwi Bharata ]]>
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DOI: 10.57235/jambuair.v4i2.6379
<![CDATA[This study conducts a comprehensive review of the relationship between Environmental, Social, and Governance (ESG) practices and profit management behavior in companies, with a specific focus on identifying genuine practices versus greenwashing. Using a systematic literature review method on 54 research articles published in reputable Scopus journals, the results of this study reveal three main findings: First, substantive ESG implementation significantly reduces accrual-based earnings management through increased transparency and strengthened corporate governance structures. Second, empirical evidence suggests that some companies use ESG disclosure as a greenwashing strategy to conceal earnings manipulation activities, particularly through real activities manipulation. Third, the effectiveness of ESG in mitigating earnings management is significantly influenced by contingency factors such as regulatory strength, industry characteristics, and corporate ownership structure. These findings have important implications for regulators in developing stricter ESG oversight frameworks and for investors in developing more comprehensive criteria for evaluating sustainable investments.]]>
