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INDONESIA
Journal of Advances in Accounting, Economics, and Management
Published by Indonesian Journal Publisher
ISSN : -     EISSN : 30259835     DOI : https://doi.org/10.47134/aaem
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Journal of Advances in Accounting, Economics, and Management publishes original research that advances the frontiers of knowledge in accounting, economics, and management. The journals scope includes a wide range of topics, such as Accounting theory and practice Financial accounting and reporting Managerial accounting and control Economics theory and policy Economic growth and development Business strategy and management Marketing and operations management The journal welcomes submissions from a wide range of disciplines, including accounting, finance, economics, business administration, and management science. The journal is committed to publishing high quality research that is relevant to academics, practitioners, and policymakers.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 8 Documents
 1 
Search results for , issue "Vol. 3 No. 2 (2025): December" : 8 Documents clear
Perceived Ethical Value of Brand and Online Customers’ Shopping Experience: The Moderating Role Of Employee Resilience and The Mediating Role Of Brand Relationship Quality in Iraq Smartphone Users Saif Ali Jasim
Journal of Advances in Accounting, Economics, and Management Vol. 3 No. 2 (2025): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/aaem.v3i2.1016

Abstract

The current study explores customer relationships among Iraq Smartphone Users by measuring the level of relationship between perceived ethical value of the brand  and Online Customers’ Shopping Experience and the quality of their relationship with it, in addition to studying the moderating effect of Employee Resilience. Data was collected from (453) Iraq Smartphone Users, and to address the study's problem, the descriptive analytical method was adopted. A questionnaire was used as a tool to collect the necessary data for determining the level of these variables. For analyzing the results, two packages (SPSS & AMOS) were used to build the structural equation model (SEM) and extract the required results. The study's results indicated a significant positive relationship between perceived ethical value of the brand  and Online Customers’ Shopping Experience through the mediating role of the quality of their relationship with it. The results also showed a meaningful relationship between Employee Resilience and perceived ethical value of the brand  through the moderating role of Brand Relationship Quality, indicating that Brand Relationship Quality contributes to improving the customer interaction process by encouraging them to participate in product design and creating a vision that aligns with the needs and desires of customers. Thus, this study places significant emphasis on the behaviors of Iraq Smartphone Users, especially regarding phones (Apple, Samsung, Xiaomi, and Huawei), as well as examining how Brand Relationship Quality can mediate these variables This contributes to improving customer value by building a positive relationship with customers and ensuring the maintenance of providing them with a distinguished experience.
The Effect of Enterprise Risk Management, Managerial Ownership, and Firm Size on Firm Value with Good Corporate Governance as a Moderating Variable in Banking Companies Listed on the Indonesia Stock Exchange Nadia Maharani; Agrianti Komalasari; Reni Oktavia
Journal of Advances in Accounting, Economics, and Management Vol. 3 No. 2 (2025): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/aaem.v3i2.1049

Abstract

This study aims to examine the effects of Enterprise Risk Management (ERM), managerial ownership, and firm size on firm value in banking companies, as well as to analyze the moderating role of Good Corporate Governance (GCG) as proxied by the audit committee. The research adopts a quantitative approach with a causal research design and utilizes panel data analysis. Secondary data were collected from the financial statements and annual reports of banking companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The sample was determined using a purposive sampling technique, and the data were analyzed using panel data regression with the assistance of EViews 13 software. The findings reveal that ERM has a negative effect on firm value, managerial ownership does not have a significant effect on firm value, and firm size has a positive effect on firm value. Furthermore, GCG through the audit committee is found to moderate the relationship between ERM and firm value, indicating that effective governance strengthens the supervision of risk management practices. However, GCG does not moderate the relationship between managerial ownership and firm value, nor between firm size and firm value. These results suggest that the role of corporate governance in enhancing firm value in the banking sector is primarily associated with its effectiveness in overseeing risk management rather than ownership structure or firm scale.
The Role Of Resource Readiness In Team Interaction Through The Mediating Role Of Innovation Talent Capability Israa Abdulhasan Oleiwi
Journal of Advances in Accounting, Economics, and Management Vol. 3 No. 2 (2025): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/aaem.v3i2.1063

Abstract

The research aims to measure the role of Resource Readiness, represented by (Cognitive Readiness, Affective Readiness, Intentional Readiness), in Team Interaction, represented by (Supportive Interaction, Compulsive Interaction), through the mediating role of Innovation Talent Capability, represented by (Knowledge, Training and Development), in a sample of faculty members at the Polytechnic College - Al-Qadisiyah. This objective was set to address the posed problem, which is a conceptual question: (Is there a role for Resource Readiness in Team Interaction through the mediating role of Innovation Talent Capability among the faculty members at Al-Qadisiyah Polytechnic College?) To determine the level of the research variables, the descriptive analytical approach was adopted using a questionnaire. A total of 125 questionnaires were distributed, of which 107 were retrieved, with 102 deemed valid for analysis and 5 forms damaged. This indicates a response rate of 81.6%. Therefore, the study relied on SPSS & AMOS software to analyse the data and assess the levels of its variables. The results showed that Human Resource Readiness, in terms of Cognitive Readiness, Affective Readiness, and Intentional Readiness, is positively associated with Team Interaction and Innovation Talent Capability (including Knowledge, and Training and Development). The study also revealed that Resource Readiness has high significance and mechanisms in improving Team Interaction through the mediating role of Innovation Talent Capability, contributing to the formation of positive relationships among colleagues to ensure the college's ability to enhance its internal capabilities. The study recommended that the college should focus on establishing new departments and faculties that keep pace with development and provide new methods and ideas that serve the labour market and improve both internal and external work contexts, as these represent an important pillar in producing specialists with high creative talent.
The Impact of Augmented Reality on Data-Driven Innovation Capabilities In Enhancing Customer Interaction: An Applied Study Khalid Kadhim Mohammed
Journal of Advances in Accounting, Economics, and Management Vol. 3 No. 2 (2025): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/aaem.v3i2.1064

Abstract

The research aims to measure the impact of augmented reality on data-driven innovation capabilities (DDI) in enhancing Customer Interaction (CI) among employees at Nour Al-Kafeel Company, as the research variables represent an aspect that has not been sufficiently studied in the current literature. This objective was set to address the problem faced by the company, which was formulated in an important question: (Is there an impact of augmented reality on DDI in enhancing CI among the company's employees?). To address the problem, the research developed a questionnaire tool to collect the necessary data about employees and the levels of the research variables. A total of 100 survey forms were distributed, of which 83 were returned, 7 of them damaged and 76 valid for analysis, resulting in a response rate of 76%. For data analysis, the statistical package (SPSS & AMOS) was used, and after the analysis, the results showed that there is a correlation and influence between augmented reality, DDI, and CI. This highlights Noor Al-Kafeel Company's interest in revealing information related to its products by granting customers the right to compensation and discounts when exposed to the resulting risks. Noor Al-Kafeel Company is also keen to enhance CI by revealing innovation marketing ideas, which motivates customers to engage, repeat purchases, and enrich themselves with sufficient information about these products, encouraging them to try and satisfy their intrinsic desires. Based on this, the study recommended that Noor Al-Kafeel Company focus on using the principles of motivation, compensation, and rewards by investing in innovation ideas that lead to development and steering the company to safety, making it a leading company in the labour market and the first among competing companies in the same sector, which directs the maximum possible number of customers towards adopting and using its products available in the labour market.
Controls of Accounting Information Systems and Their Role in Reducing Financial Data Manipulation and Improving the Quality of Accounting Reports: An Applied Study at Al-Mansour Investment Bank for the Period (2017–2024) Hala AbdulAmeer Dhahir
Journal of Advances in Accounting, Economics, and Management Vol. 3 No. 2 (2025): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/aaem.v3i2.1065

Abstract

This research Aims to study controls security systems Information accounting and its role in limit from manipulation with data finance and improve quality reports accounting, with the focus on an experience bank Al-Mansour For investment during period 2017-2024. Done. Accreditation on Curriculum Applied And analytical, where included Search collection Data from during Surveys and interviews with employees And officials Systems Information And review Finance, In addition to study Reports Finance For the period Studied . Showed. results Search that application Controls security systems Iinformation accounting shares In a way big in reduction Opportunities manipulation With data Finance, And raise accuracy and reliability Reports Accounting . As well. Bent Results that Controls like Control in Access, Review Interior, documentation Operations Finance, And alerts order Automatic she has effect positive on transparency Information accounting And its quality . Search to that Strengthening Controls security Systems Information accounting It is considered from Factors Basic To maintain on safety Data Finance, to support take decision Financial, And more trust between investors And customers . foot Search group from Recommendations The process To enhance effectiveness Controls in Banks, including Guarantee protection Data Finance And improve quality Reports accounting.
Employee Competence and the Effectiveness of the Integrated Internal Control System (SPIT): Mediating Effects of Leadership Commitment and the Moderating Role of Risk Management Maturity Albinar, Suryani Putri; Amna, Luke Suciati
Journal of Advances in Accounting, Economics, and Management Vol. 3 No. 2 (2025): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/aaem.v3i2.1072

Abstract

This study aims to analyze the effect of employee competence on the effectiveness of the Integrated Internal Control System (SPIT) at the Regional Office of the Directorate General of Treasury of Lampung Province, with leadership commitment as a mediating variable and risk management maturity as a moderating variable. The research employed a quantitative explanatory approach using a survey method. Primary data were collected through questionnaires distributed to 36 employees who had participated in SPIT socialization activities, and the sampling technique used was saturated sampling. Data analysis was conducted using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS version 3.8. The results show that employee competence has a positive and significant effect on SPIT effectiveness. Employee competence also has a positive and significant effect on leadership commitment, while leadership commitment positively and significantly influences SPIT effectiveness. Furthermore, leadership commitment partially mediates the relationship between employee competence and SPIT effectiveness. The findings also indicate that risk management maturity moderates the relationship between employee competence and SPIT effectiveness, strengthening the influence of employee competence on internal control effectiveness. These results highlight the importance of improving employee competence, strengthening leadership commitment, and enhancing risk management maturity to achieve effective implementation of SPIT in public sector organizations.
The Role of Green Finance (Green Sukuk and Green Bonds) In Sustainable Development: Selected Experiences With A Special Reference To Iraq Tomas, Haqi
Journal of Advances in Accounting, Economics, and Management Vol. 3 No. 2 (2025): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/aaem.v3i2.1074

Abstract

The research population to reveal the role of green financing (green sukuk and green bonds) in sustainable development, as the world population is expected to reach 9 billion by 2050, This population increase requires the availability of food, water, and energy, and undoubtedly the current growth patterns are inefficient and insufficient for such a population, as they still rely on traditional economic growth methods despite many countries adopting sustainable development. The proper path today is to move towards green growth and the transition to a green economy, so that growth becomes inclusive and environmentally friendly, efficient in the use of natural resources, and meets the needs of all citizens. The research aims to identify green finance instruments (green sukuk and green bonds) by defining them, their importance, characteristics and key principles. The research also aims to study the experiences of some countries in the field of green finance and the use of its instruments to transition towards a green economy, including China and the United Arab Emirates. Furthermore, the research aims to study Iraq's direction towards transitioning to a green economy and sustainable development, highlighting the key steps it has started on this path, and to determine a future vision for transitioning to a green economy in Iraq, following the example of other countries worldwide. The research has reached a set of conclusions and recommendations related to the study.
Evaluating the Suitability of the Requirements For Adopting International Financial Reporting Standard Ifrs 18 In the Banking Sector and Its Impact on Enhancing the Quality of Financial Reporting at Mansour Investment Bank Al Shamri , Ali Adi Radhi
Journal of Advances in Accounting, Economics, and Management Vol. 3 No. 2 (2025): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/aaem.v3i2.1076

Abstract

The study goals to assess the suitability of the necessities for implementing International Financial Reportage Standard (IFRS) 18 in the finance sector, analyze its bearing on improving the quality of financial commentary, and quantity the level of responsiveness and readiness of bank organization and workforces to implement it. It also studies the impact of its execution on civilizing the transparency, authority, and comparability of pecuniary statements. The study employed a descriptive-analytical approach, relying on published financial data and reports, as well as analyzing the availability of the necessary regulatory, technical, and human resources requirements for adopting IFRS 18. The impact of applying this standard on the quality characteristics of financial reports, namely relevance, reliability, comparability, and transparency, was also analyzed. The grades showed a perceptible positive impact of employing IFRS 18 on cultivating the quality of pecuniary reporting and ornamental the reliability of released accounting information. The study indorsed accelerating the homework of strategic plans for executing the standard, intensifying training sequencers, and enhancing discovery and transparency. This would underwrite to raising the productivity of banks' investment conclusions and increasing participant sureness.

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