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FRISTI RIANDARI
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INDONESIA
Indonesia Accounting Research Journal
Published by Institute of Accounting Research and Novation
ISSN : 23032235     EISSN : 29859255     DOI : https://doi.org/10.35335/iarj
Core Subject : Economy, Science,
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
The Indonesia Accounting Research Journal (IACRJ) embraces a range of methodological approaches in identifying and solving significant prioritised accounting issues. Submissions are encouraged across all areas on accounting, finance and cognate disciplines. It is strongly recommended that authors specifically address how their research addresses the priority areas and how it impacts those who the research intends to affect.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 5 Documents
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Search results for , issue "Vol. 12 No. 2 (2024): December: Accounting, Management" : 5 Documents clear
Islamic education management: Integration of science, arts, and professions in optimizing the education system Damri, Damri; Irawadi, Hermen; Elvarisna, Elvarisna; Sari, Rahmi; Hidayat, Rahmad
Indonesia Accounting Research Journal Vol. 12 No. 2 (2024): December: Accounting, Management
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/iacrj.v12i2.367

Abstract

This study aims to explore Islamic education management through the integration of science, art, and profession in order to optimize the education system. A holistic approach that combines these three elements is expected to improve the quality of education and the relevance of the curriculum in Islamic educational institutions. By using This research is a qualitative research with a library research approach. Data Analysis using qualitative data analysis techniques, including data coding and categorization, to find the main themes related to the integration of science, art, and profession in Islamic education, this study analyzes best practices in implementing the integration of science, art, and profession in the education system. The results show that the integrative approach not only increases students' learning motivation, but also forms characters that are in accordance with Islamic values. This study recommends the development of a more flexible and collaborative curriculum, as well as the need for training for educators to implement the integration effectively. This study reveals that Islamic education management that integrates science, art, and profession has great potential to optimize the education system. Collaboration is needed between various parties to design a relevant curriculum and training for educators to be able to implement the integration effectively. Thus, Islamic education can produce a generation that is not only knowledgeable, but also has character and is ready to contribute to society.
Islamic educational leadership strategy planning in optimizing the education budget at SDN 20 Timbulun Nanda, Septia Irnanda; Irawadi, Hermen; Asmendri, Asmendri; Sari, Milya
Indonesia Accounting Research Journal Vol. 12 No. 2 (2024): December: Accounting, Management
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/iacrj.v12i2.368

Abstract

This study aims to analyze the strategic planning of Islamic educational leadership in optimizing the education budget at SDN 20 Timbulun. In the midst of limited allocated education budget, the principal and stakeholders have a crucial role in managing resources in order to support the achievement of educational goals. A leadership approach based on Islamic values ​​is expected to guide fair, transparent, and efficient decision-making. This study uses a qualitative method with in-depth interviews and observations of principals, teachers, and other related parties. The results of the study indicate that strategic planning that integrates Islamic leadership principles, such as deliberation, justice, and trustworthiness, can increase the effectiveness of budget management. Optimal budget utilization is achieved through mapping priority needs, strict supervision of budget use, and strong collaboration between stakeholders. This study recommends the importance of increasing the leadership capacity of principals in the aspects of planning and managing budgets based on Islamic values ​​to achieve quality education.
Implementation of supply chain integration and influence on operational performance in bakery factory in Poasia district, Kendari city Hadinda, Hadinda
Indonesia Accounting Research Journal Vol. 12 No. 2 (2024): December: Accounting, Management
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/iacrj.v12i2.379

Abstract

One of the company's problems is that the supply chain is poorly integrated, impacting operational performance. This study aims to see the implementation of supply chain integration and its impact on operational performance. The research methods are qualitative and quantitative. The population of this study was a bakery in the Poasia subdistrict, Kendari City. The sample of this study was 44 employees working in a bakery in the Poasia subdistrict, Kendari City. The sampling uses a census approach, which takes the entire population as a sample. Research Results The study results show that supplier integration has a positive effect on operational performance, customer integration has a positive impact on operational performance, and internal integration has a positive effect on operational performance. This study concludes that supply chain integration positively impacts operational performance.
Exploring the Drivers of Accounting Prudence: Financial Distress, Profitability, and Company Size Agustina, Yumniati; Setiadi, Iwan; Rahayuningsih, Afri
Indonesia Accounting Research Journal Vol. 12 No. 2 (2024): December: Accounting, Management
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/iacrj.v12i2.397

Abstract

This study investigates the impact of financial distress, profitability, and company size on accounting prudence in financial reporting. Using a regression model, the research explores the individual and collective effects of these variables on the adoption of conservative accounting practices. The results indicate a significant positive correlation between financial distress and accounting prudence, suggesting that companies experiencing financial difficulties tend to adopt more cautious financial reporting practices. Conversely, profitability exhibits a negative relationship with accounting prudence, with more profitable firms less likely to adhere strictly to conservative accounting principles. Company size, however, was found to have no significant impact on accounting prudence. Additionally, the collective influence of financial distress, profitability, and company size was found to significantly shape prudential behavior in financial reporting. The study's findings offer valuable insights for investors and corporate management, suggesting that financial distress levels should be considered when assessing financial reporting practices, while profitability plays a role in determining the level of conservatism in accounting. The study also highlights the need for further research into industry-specific factors that may influence these relationships
Vam analysis of local e-commerce acceptance Bakti, Ferry; Amir, Ari; Isnanto, Burham; Dendi, Agus
Indonesia Accounting Research Journal Vol. 12 No. 2 (2024): December: Accounting, Management
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/iacrj.v12i2.346

Abstract

This study evaluated the acceptance of HP Market Online Babel, a local e-commerce platform in Pangkalpinang, using a modified Value-based Adoption Model. The research focused on analyzing the influence of content marketing and influencer marketing on purchase intention, considering the mediating role of customer engagement. The study's objectives included analyzing the direct effects of content marketing and influencer marketing on customer engagement and purchase intention, and evaluating the mediating role of customer engagement in the relationship between digital marketing strategies and purchase intention. The research employed a quantitative approach with a cross-sectional survey design. The sample consisted of 100 active users of HP Market Online Babel, selected through purposive sampling. Data collection was conducted using an online questionnaire, and data analysis involved simple regression techniques and path analysis using SPSS software. The results revealed significant positive influences of content marketing and influencer marketing on customer engagement and purchase intention. Customer engagement played a mediating role in the relationship between both digital marketing strategies and purchase intention. Content marketing, particularly the informative content aspect, had the strongest impact in the research model. The study contributed to the development of the Value-based Adoption Model by integrating digital marketing strategies in the context of local e-commerce. The findings affirmed the importance of quality content and the strategic role of influencers in increasing customer engagement and driving purchase intention on local digital platforms. The results provided practical guidance for managers in optimizing digital marketing strategies, potentially improving business performance in the competitive local e-commerce market.

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