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T Heru Nurgiansah
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Journal of Accounting Management Business and International Research
Published by CV. Rayyan Dwi Bharata
ISSN : 29648033     EISSN : 29640954     DOI : https://doi.org/10.57235
Core Subject : Economy,
Economics, Econometrics & Finance
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.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 85 Documents
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KUR Credit Scoring Assessment for Prospective Debtors to Minimize Non-Performing Loans at BPD South Sumatra Babel Main Branch Captain A.Rivai Divaputri, Adelya; Panuntun, Bagus
Journal Of Accounting Management Business And International Research Vol 4, No 1 (2025): April 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jambuair.v4i1.3695

Abstract

The research entitled "KUR Credit Scoring Assessment Procedure for Prospective Debtors to Minimize Non-Performing Loans at the Regional Development Bank of South Sumatra Babel, Captain A.Rivai Main Branch" analyzes the credit scoring process that occurs at Bank Sumsel Babel. The main focus of the research is understanding the obstacles in credit scoring assessment. The research method used is descriptive qualitative research in the form of observation, interviews and documentation. Recommendations for Bank Sumsel Babel Main Branch Captain A.Rivai Palembang include improving the assessment form in the form of adding question points on the credit analysis worksheet to developing a device or system in the form of an integrated platform/website.
The Influence of Communication and Innovation Ability on Member Participation and Management Performance from Organizational Aspects in Consumer Cooperatives in Pekanbaru City Riani, Lisa; Machasin, Machasin; Garnasih, Raden Lestari
Journal Of Accounting Management Business And International Research Vol 4, No 1 (2025): April 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jambuair.v4i1.3934

Abstract

This research aims to find out whether communication and the ability to innovate influence member participation and management performance in consumer cooperatives in Pekanbaru City. This research was conducted by distributing research questionnaires to 10 active consumer cooperatives in Pekanbaru City with a total of 30 respondents. Hypothesis testing uses the SEM-PLS statistical test tool. The research results show that communication has a positive effect on member participation, the ability to innovate has no effect on member participation, communication has no effect on management performance, the ability to innovate has a positive effect on management performance, indirectly communication through member participation has a positive and significant effect on management performance, Indirectly, the ability to innovate through member participation has no influence on the performance of cooperative management.
The Influence of Job Satisfaction, Work Motivation and Non-Physical Work Environment on Organizational Citizenship Behavior Companion of the Family Hope Program (PKH) Indragiri Hilir Regency Sasmita, Jumiati; Amalia, Dini
Journal Of Accounting Management Business And International Research Vol 4, No 1 (2025): April 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jambuair.v4i1.3726

Abstract

This study aims to investigate the influence of job satisfaction, work motivation, and the non-physical work environment on Organizational Citizenship Behavior (OCB) among Pendamping Program Keluarga Harapan (PKH) in Kabupaten Indragiri Hilir. The research employs a descriptive approach with a quantitative method. The sampling technique used is saturated sampling, involving the entire population of 74 respondents. Data analysis was conducted using SPSS Statistics 26. The findings indicate that job satisfaction has a positive and significant impact on OCB, work motivation positively and significantly affects OCB, and the non-physical work environment also positively and significantly influences OCB.
Increasing Micro, Small and Medium Enterprises to Strengthen Community Economic Resilience Yeni, Afni; Nasrah, Rasidah; Dini, Suci Rahma
Journal Of Accounting Management Business And International Research Vol 4, No 1 (2025): April 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jambuair.v4i1.4177

Abstract

This study aims to analyze the Development of Micro, Small and Medium Enterprises (SMEs) to Strengthen the Economic Resilience of the Community. In this study, the method used is descriptive qualitative. Data collection techniques used in this study are observation, interviews and documentation. The type of data used is primary data. The data analysis technique used in this study is a descriptive qualitative method. The informants in this study were ten (10) people, namely people who have Micro, Small and Medium Enterprises in Nagari Tanjung Bingkung. In business development, there are many ways that can be done by business actors in Nagari Tanjung Bingkung such as development through social media, development by being delivered to collectors, and there are also those delivered to shops and markets. Carrying out online promotions is a method that is widely used by business actors in Tanjung Bingkung. The results of this study indicate that in strengthening economic resilience, the people of Nagari Tanjung Bingkung have opened Micro, Small and Medium Enterprises (SMEs) with marketing that has reached various regions and traditional markets. Most of those who open Micro, Small and Medium Enterprises are housewives, because by doing so they can improve the family economy.
The Influence of Organizational Culture, Work Motivation, and Work Experience on Employee Performance at the UPT Petapahan Health Center, Kampar Regency Sabarahayu, Meysin Putri; Sasmita, Jumiati; Fitri, Kurniawaty
Journal Of Accounting Management Business And International Research Vol 4, No 1 (2025): April 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jambuair.v4i1.3798

Abstract

This study aims to analyze the influence of organizational culture, work motivation, and work experience on the performance of employees at the Puskesmas UPT Petapahan in Kampar Regency. The data used in this study is primary data collected through questionnaires distributed to 42 employees of Puskesmas UPT Petapahan. The data analysis method used includes multiple linear regression analysis to test the influence of independent variables on the dependent variable using the SPSS test tool version 23. The results of the study indicate that organizational culture, work motivation, and work experience have a significant effect on employee performance. organizational culture has a positive and significant influence on employee peformance. work motivation has a negative and significant influence on employee performance. while work experience has a positive and significant influence on employee peformance.
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) Martin, Martin; Andira, Ayu; Nasution, Mardiah Hasanah
Journal Of Accounting Management Business And International Research Vol 4, No 2 (2025): October 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jambuair.v4i2.7277

Abstract

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.
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) Mariyah, Husnul; Musfar, Tengku Firli; Pratiwi, Dian
Journal Of Accounting Management Business And International Research Vol 4, No 2 (2025): October 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jambuair.v4i2.5997

Abstract

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.
The Impact of Accounting Information Systems and Expense Management on MSMEs Profitability: The Mediating Role of Technological Adaptability and Business Process Digitalization Ginting, Berupilihen Br; Mahyudin, Mahyudin
Journal Of Accounting Management Business And International Research Vol 4, No 2 (2025): October 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jambuair.v4i2.7011

Abstract

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.
Pengelolaan dan Pengawasan Dana Desa dalam Pembangunan Infrastruktur Desa Baru Ginting, Eka Zefanya; Wahyudi, Arief
Journal Of Accounting Management Business And International Research Vol 4, No 2 (2025): October 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jambuair.v4i2.6093

Abstract

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.
The Effect of Cost Control and Budget Planning on MSME Cost Efficiency: The Mediating Role of Accounting Information Quality and Business Complexity Mahyudin, Mahyudin; Nasir, Miftah Faridh
Journal Of Accounting Management Business And International Research Vol 4, No 2 (2025): October 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jambuair.v4i2.7012

Abstract

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.

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