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Contact Name
Heni Susilowati
Contact Email
ahmad.ashifuddin@gmail.com
Phone
+6285726173515
Journal Mail Official
danang@apji.org
Editorial Address
Jl. Jenderal Sudirman No. 346 Semarang Jawa Tengah Indonesia
Location
Kota semarang,
Jawa tengah
INDONESIA
International Journal of Management Research and Economics
ISSN : 29867398     EISSN : 29876311     DOI : 10.54066
Core Subject : Economy, Science,
E-business, Knowledge Management, Management Accounting, Management Control System, Management Information System, International Business, Economics, Business Economics, Business Ethics and Sustainable, and Entrepreneurship
Articles 227 Documents
Burnout of Public Hospital Nurse: Does Work Stress and Workload Cause Prolonged Pysical, Emotional, and Mental Exaustion Ni Made Dias Dinanda; I Gusti Ayu Manuati Dewi
International Journal of Management Research and Economics Vol. 2 No. 4 (2024): November : International Journal of Management Research and Economics
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/ijmre-itb.v2i4.2436

Abstract

Burnout is a condition of prolonged physical, emotional and mental exhaustion. Burnout refers to a condition that the required resources and abilities are no longer sufficient to meet job requirements. The aim of this research is to analyze the role of work stress in mediating the influence of workload on burnout. This research was conducted at one General Hospital in Bali Province-Indonesia. The theory refer to this study is Attribution Theory. The number of samples in this study was 56 nurses which determined by using saturated sampling. Data collection was carried out through interview and distributing questionnaires. Path analysis was implemented to test the hypothesis. The findings show that workload has a positive and significant effect on burnout and job stress, job stress has a positive and significant effect on burnout and mediates the influence of workload on burnout partially. The implication of this study is empirically supports attribution theory, which explains a person's behavior based on three factors: specificity (behavior varying across different situations), consensus (similar responses from people in the same situation), and consistency (behavior remaining stable across actions). The practical implications of this research are expected to serve as considerations and feedback for leaders of public hospitals in addressing burnout by paying attention to the workload and work-related stress experienced by their nurses.
Analysis of the Implementation of Accrual-Based Government Accounting and its Implications for the Quality of Financial Reports in the Public Sector Eka Amelia; Haliah Haliah; Andi Kusumawati
International Journal of Management Research and Economics Vol. 2 No. 4 (2024): November : International Journal of Management Research and Economics
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/ijmre-itb.v2i4.2437

Abstract

The aim of this study is to analyze the implementation of accrual-based government accounting and its implications for the quality of financial reports in the public sector. This research uses a qualitative descriptive method, particularly through a literature review using secondary data from previous research journals accessed via Google Scholar. The application of accrual-based accounting in the public sector in Indonesia is a significant step toward improving the quality of financial reports. The analysis shows that the implementation of this system can enhance the transparency, accountability, and accuracy of financial reports. However, challenges in implementation, such as a lack of employee understanding and inadequate information technology infrastructure, need to be addressed. The application of accrual-based accounting in the public sector is a positive and strategic step. By overcoming these challenges, the quality of financial reports can be improved, which will ultimately contribute to better financial management in the public sector.
The Role of Job Satisfaction in Mediating the Influence of Work Environment On Employee Performance At Freestyle Konveksi Ni Putu Meisya Prima Sari; Ni Wayan Mujiati; I Gusti Made Suwandana
International Journal of Management Research and Economics Vol. 2 No. 4 (2024): November : International Journal of Management Research and Economics
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/ijmre-itb.v2i4.2444

Abstract

Employee performance is influenced by various factors, one of which is the work environment. A less conducive work environment, such as minimal facilities, lack of support from superiors, and inharmonious relationships between employees, can reduce productivity and work performance. The mediating variable in this study is job satisfaction which is expected to further strengthen the work environment on employee performance, with increasing work environment conditions it will improve employee performance. This study aims to determine the role of Job Satisfaction in Mediating the influence of the Work Environment on Employee Performance at Freestyle Konveksi. Based on the results of the pre-survey conducted, there were indications of problems related to Employee performance at the research location. The sample in this study was 32 Employees determined by the saturated sampling method. Data collection was carried out by interviews and distributing questionnaires. The data analysis techniques used in this study were path analysis with SPSS, the Sobel test, and the VAF test. The results of this study indicate that the work environment has a positive and significant effect on employee performance, the work environment has a positive and significant effect on job satisfaction, job satisfaction has a positive and significant effect on employee performance, and job satisfaction is able to mediate the effect of the work environment on employee performance. The implications of this study theoretically support the findings of previous studies through the perspective of the Two Factor Theory. The practical implications of this study provide policy references for company leaders and employees to improve performance through the work environment and job satisfaction.
The Role of Cloud Computing and Artificial Intelligence Technologies on Cost Management in Smart Manufacturing: An Innovative Approach in Management Accounting Rasha Jasim Ahmed Ebraheem Alobaidy
International Journal of Management Research and Economics Vol. 2 No. 4 (2024): November : International Journal of Management Research and Economics
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/ijmre-itb.v2i4.2447

Abstract

This work investigated how artificial intelligence (AI) and cloud computing are related to cost control in smart manufacturing. It aims to show how these technologies improve manufacturing environments' decision-making and cost efficiency for better management accounting. The study thoroughly examined the literature for the qualitative research methodology. The cloud computing benefits from lowering operating costs, the use of AI in predictive maintenance, and the incorporation of these technologies into management accounting systems are only key area and trends from the thematic analysis. According to the results, offering scalable and flexible computing resources enabled companies to quickly adjust to shifting demands of the market, cloud computing greatly reduced costs. Yet, the study also emphasized the difficulties in the management of the resources, such as the possibility of inefficiencies and higher expenses due to inefficient resource distribution. Also, AI technologies enhance the efficiency and accuracy of accounting procedures, freeing up professionals for the concentration on strategic duties such as financial analysis and decision support. The report suggested that to reduce and avoid inefficiencies, businesses should carefully manage their cloud resources. For the improvement of operational efficiency and decision-making, businesses were required to include AI-driven solutions into their management accounting systems. The study also found that enterprises should give priority to implementing cloud computing and AI technologies to stay competitive in the quickly shifting smart manufacturing market. These technologies provide a substantial area for innovation in cost management.
Building the Future: Transforming ASN Offices and Housing Edy Gunawan; Muhammad Iqbal Mutaqin
International Journal of Management Research and Economics Vol. 2 No. 4 (2024): November : International Journal of Management Research and Economics
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/ijmre-itb.v2i4.2480

Abstract

This article discusses the management of state-owned assets (BMN) in Indonesia, focusing on the strategies of the Ministry of Finance in optimizing asset use, managing office and residential areas, and establishing a corporate identity. The COVID-19 pandemic has prompted the Ministry of Finance to optimize the use of BMN by transforming the workspace from a cubicle model to an open space using the Activity Based Workplace (ABW) concept. This program aims to increase the effectiveness and efficiency of BMN management and create a more collaborative and productive work environment. In addition, the Ministry of Finance is also striving to meet the housing needs of Civil Servants (ASN) by building and renovating official houses and collaborating with various parties to provide decent housing. The enforcement of corporate identity through the standardization of BMN artefacts is expected to foster a sense of ownership of the organization, form a positive perception, nurture employee loyalty, foster spirit, and increase work productivity.
The Role of Shopping Enjoyment in Mediating the Influence of Hedonic Motivation On Impulse Buying At Miniso in Denpasar Dayananda Sarasvati Mas Putri; I Gst. A. Kt. Gd. Suasana
International Journal of Management Research and Economics Vol. 2 No. 4 (2024): November : International Journal of Management Research and Economics
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/ijmre-itb.v2i4.2488

Abstract

The development of various business activities is increasing, one example of business development that causes positive changes is the retail business. Retail is an example of a type of business activity that has rapid development in Indonesia. With this potential, business opportunities are formed in the retail sector. This research was conducted at Miniso in Denpasar. The purpose of this study was to test and explain the role of shopping enjoyment in mediating hedonic motivation on impulse buying at Miniso in Denpasar. There was 120 respondents in this study sample. Data collection was carried out by distributing questionnaires via google form. The classical assumption test, path analysis test, sobel test, and VAF test were used to analyze the gathered data. The results of this study state that hedonic motivation has a significant positive effect on impulse buying, hedonic motivation has a significant positive effect on shopping enjoyment, shopping enjoyment has a significant positive effect on impulse buying, and shopping enjoyment can partially mediate the influence of hedonic motivation on impulse buying at Miniso in Denpasar. By taking consider to the elements of hedonic motivation and shopping enjoyment, Miniso can use the implications of this study as input and consideration in order to preserve consumers.
Business Ethics Violations in Accounting Practices: a Case Study of Financial Statement Manipulation at PT Garuda Indonesia Adinda Priski Dhea Asiyanti; Sri Trisnaningsih
International Journal of Management Research and Economics Vol. 3 No. 1 (2025): February : International Journal of Management Research and Economics
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/ijmre-itb.v3i1.2527

Abstract

This study examines the breach of business ethics in accounting practices in the case of PT Garuda Indonesia, where the company manipulated its financial statements for the 2018 fiscal year. The manipulation involved recognizing unrealized revenue, which contravened generally accepted accounting principles and financial reporting standards applied by the Financial Accounting Standards (SAK) in Indonesia. This research explores the impact of these manipulative actions on the company’s integrity, stakeholder trust, and market reputation. Additionally, the study discusses the business ethics principles violated in this case, such as integrity, transparency, and professional responsibility, while proposing recommendations to improve accounting practices and ethical oversight in corporate financial reporting. The findings of this research are expected to provide insights for other companies in implementing high ethical standards and preventing similar violations in the future.
Implementation of Good Corporate Governance on Indonesia's State-Owned Enterprises : BUMN Karya WIKA Fitri Nur Rilah; Sri Trisnaningsih
International Journal of Management Research and Economics Vol. 3 No. 1 (2025): February : International Journal of Management Research and Economics
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/ijmre-itb.v3i1.2528

Abstract

The study aims to understand the implementation of Corporate Governance (CG) in one of the State-Owned Enterprises (SOEs) listed on the IDX named WIKA. In 2023, it was reported that there was financial statement manipulation, raising public doubts about the poor CG implementation in the SOE. This study used the Publish or Perish application to select and summarize the literature. The literature reviewed includes annual reports posted on IDX, scientific articles, and relevant books. The result of this study is that WIKA has implemented Good Corporate Governance (GCG) with the TARIF principles and regulations under the legal framework in Indonesia. The principle of transparency is applied with the openness of annual report information at IDX by Financial Services Authority regulations (POJK). Accountability, containing clarity of the functions of business entity organs, refers to the law of limited liability companies (LLCs). Responsibility is applied through mapping implementation approaches and issues considered by various stakeholders. Independence focuses on the core value of AKHLAK for BUMN HR and the use of independent auditors to conduct financial statement audits. Still, from 2020 to 2023, WIKA consecutively used the same public accountant's services. Fairness, prioritizing human rights equality for every worker, shareholder, and stakeholder.
Factors Influencing The Income Of Fiber Trinket Craft Business In Bresela Village, Payangan District Dewa Ayu Eka Hari Sita; Ida Ayu Meisthya Pratiwi
International Journal of Management Research and Economics Vol. 2 No. 4 (2024): November : International Journal of Management Research and Economics
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/ijmre-itb.v2i4.2535

Abstract

Bresela Village, Payangan District is one of the centers of household craft industry in Gianyar Regency. One type of craft that is widely produced in this village is dulang craft . Most of the people of Bresela Village work as Dulang Fiber craftsmen, which is around 60 percent of the 563 heads of families in Bresela Village. However, on the other hand, there is a problem faced by the craftsmen, namely the average income between craftsmen in Bresela Village fluctuates. Therefore, the purpose of this study is to analyze the effect of capital, labor, length of business and technology simultaneously and partially on the income of dulang fiber craft businesses in Bresela Village, Payangan District. This research was conducted in Bresela Village, Payangan District because Bresela Village is the center of the largest dulang fiber craft industry in Payangan District. The number of samples used in this study was 56, using the proportional random sampling technique . Data were collected through observation and interviews using questionnaires. The data analysis technique used in this study was multiple linear regression analysis. Based on the results of the study, it shows that capital, labor, business period and technology simultaneously have a significant effect on the income of fiber tray craft businesses in Bresela Village, Payangan District. Partially, capital, labor and technology have a positive and significant effect on the income of fiber tray craft businesses in Bresela Village, Payangan District, while the length of business does not affect the income of fiber tray craft businesses in Bresela Village, Payangan District. The implications that must be taken are to increase capital, labor, and technology and add new innovations to the products being marketed.
Correlation Between Time Management, Compensation, and Performance: A Case Study of Nania Health Center Felix Chandra; Nurul Maghfirah
International Journal of Management Research and Economics Vol. 3 No. 1 (2025): February : International Journal of Management Research and Economics
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/ijmre-itb.v3i1.2543

Abstract

This study aims to examine the impact of time management and compensation on employee performance at Nania Health Center. An explanatory approach with quantitative design is used to identify and explain the causal relationship between the variables studied. The research sample consisted of the entire employee population of 39 people, selected through saturated sampling techniques. Data were collected using a questionnaire and analyzed through validity tests, reliability tests, and classical assumption tests, with the influence of variables tested using multiple regression. The results of the analysis indicate that time management has a positive and significant effect on employee performance, as well as that compensation is proven to have a significant positive effect on performance.