cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Teuku Rizky Noviandy
Contact Email
trizkynoviandy@gmail.com
Phone
+6282275731976
Journal Mail Official
editorial-office@heca-analitika.com
Editorial Address
Jl. Makam T. Nyak Arief Kompleks BUPERTA Blok L7B, Lamgapang, Aceh Besar, Provinsi Aceh
Location
Kab. aceh besar,
Aceh
INDONESIA
Indatu Journal of Management and Accounting
Published by PT. Heca Sentra Analitika
ISSN : -     EISSN : 30256992     DOI : https://doi.org/10.60084/ijma
Core Subject : Economy, Science, Education, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other
Indatu Journal of Management and Accounting (IJMA) is a leading international scholarly publication that presents original research papers and comprehensive review articles within the field of management and accounting. IJMA maintains a resolute dedication to achieving exceptional standards, significance, and influence, serving as an indispensable asset for scholars, professionals, and educators across the globe. Topics of this journal includes, but not limited to Financial Accounting and Reporting, Managerial Accounting, Auditing and Assurance, Taxation, Corporate Governance, Strategic Management, Human Resource Management, Marketing Management, Operations and Supply Chain Management Entrepreneurship and Innovation, Sustainability and Corporate Social Responsibility, Financial Management, Performance Measurement and Evaluation, Management Information Systems, Economic and Financial Analysis, Business Ethics and Corporate Governance, International Business
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 26 Documents
 1   2   3 
Credit Card Fraud Detection Through Explainable Artificial Intelligence for Managerial Oversight Muksalmina, Muksalmina; Syahyana, Ahmad; Hidayatullah, Ferdy; Idroes, Ghalieb Mutig; Noviandy, Teuku Rizky
Indatu Journal of Management and Accounting Vol. 3 No. 1 (2025): June 2025
Publisher : Heca Sentra Analitika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60084/ijma.v3i1.301

Abstract

As digital payment systems grow in volume and complexity, credit card fraud continues to be a significant threat to financial institutions. While machine learning (ML) has emerged as a powerful tool for detecting fraudulent activity, its adoption in managerial settings is hindered by a lack of transparency and interpretability. This study examines how explainable artificial intelligence (XAI) can enhance managerial oversight in the deployment of ML based fraud detection systems. Using a publicly available, simulated dataset of credit card transactions, we developed and evaluated four ML models: Logistic Regression, Naïve Bayes, Decision Tree, and Random Forest. Performance was assessed using standard metrics, including accuracy, precision, recall, and F1-score. The Random Forest model demonstrated superior classification performance but also presented significant interpretability challenges due to its complexity. To fill this gap, we applied SHAP (SHapley Additive exPlanations), a leading method for explaining the outputs of the Random Forest model. SHAP analysis revealed that transaction amount and merchant category were the most influential features in determining the risk of fraud. SHAP plots were used to make these insights accessible to non-technical stakeholders. The findings underscore the importance of XAI in promoting transparency, facilitating regulatory compliance, and fostering trust in AI-driven decisions. This study offers practical guidance for managers, auditors, and policymakers seeking to integrate explainable ML tools into financial risk management processes, ensuring that technological advancements are balanced with accountability and informed human oversight.
Do Business Conditions Drive FDI Inflows? A Decomposition Analysis Using B-READY Indicators Hardi, Irsan; Çoban, Mustafa Necati; Maulana, Ar Razy Ridha; Idroes, Ghalieb Mutig; Mardayanti, Ulfa
Indatu Journal of Management and Accounting Vol. 3 No. 1 (2025): June 2025
Publisher : Heca Sentra Analitika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60084/ijma.v3i1.303

Abstract

Foreign direct investment (FDI) is essential for economic development and business sustainability, and understanding the business conditions that attract it remains a key policy concern. This study adopts a decomposition approach by examining the impact of various B-READY indicators on FDI inflows in separate models, using cross-sectional data from 45 countries. To ensure methodological rigor, it applies three Robust Least Squares (RLS) estimation techniques: M-type, S-type, and MM-type. The findings reveal that six out of ten B-READY indicators exert a positive and statistically significant influence on FDI inflows. The significant B-READY indicators, such as business insolvency, dispute resolution, international trade, labor, market competition, and taxation, highlight critical factors that businesses consider when entering or expanding in foreign markets. These insights offer valuable guidance and practical implications not only for policymakers seeking to strengthen national investment environments, but also for businesses evaluating market readiness and investment risks in foreign economies.
Firm-Level and Public-Sector Corruption Perceptions: The Nexus Hardi, Irsan; Adam, Muhammad; Ringga, Edi Saputra
Indatu Journal of Management and Accounting Vol. 3 No. 1 (2025): June 2025
Publisher : Heca Sentra Analitika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60084/ijma.v3i1.310

Abstract

Understanding how firm-level corruption shapes national corruption perceptions is crucial for both policymakers and businesses, as it provides evidence to strengthen governance frameworks and foster integrity-driven corporate environments. This study investigates the relationship between firm-level corruption experiences and the Corruption Perceptions Index (CPI), a widely used measure of perceived public-sector corruption. Three indicators from the World Bank Enterprise Surveys are used to capture firm-level corruption: firms’ bribery incidence, gifts to tax officials, and informal payments to public officials. The analysis covers data from 36 countries and employs a rigorous methodological approach, including mean-based estimation techniques such as Gaussian Generalized Linear Models (Gaussian GLM) and Robust Least Squares (RLS), as well as Bootstrap Quantile Regression (BQR). The Gaussian GLM and RLS results indicate that all three indicators have a significant negative impact on the CPI, meaning that more frequent occurrences of these firm-level corrupt practices are associated with lower CPI scores, which reflect higher perceived levels of corruption. The BQR analysis further reveals that the negative impact of two firm-level corruption indicators, bribery incidence and gifts to tax officials, is concentrated in the lower quantiles, indicating a stronger effect in countries with low CPI scores or higher apparent corruption. These findings underscore the importance of strengthening institutional oversight and promoting business integrity at the firm level, as reducing routine corruption in business interactions can meaningfully enhance a country’s overall corruption perception and institutional credibility.
The Impact of Consumer Confidence on Tourism: Evidence from Indonesia Maulana, Ar Razy Ridha; Dharmawan, Hendra
Indatu Journal of Management and Accounting Vol. 3 No. 1 (2025): June 2025
Publisher : Heca Sentra Analitika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60084/ijma.v3i1.315

Abstract

Understanding the drivers of tourism demand is crucial not only for economic policy but also for business strategy in tourism-related industries. This study investigates the impact of consumer confidence on tourism arrivals in Indonesia, with a specific focus on both short-term and long-term effects. Employing the Autoregressive Distributed Lag (ARDL) model, complemented by robustness checks using FMOLS, DOLS, and CCR methods over the period 2008–2023, the empirical findings reveal that the Consumer Confidence Index (CCI) has a strong, positive, and statistically significant effect on the number of tourist visits, particularly in the long term. The results remain consistent across multiple estimation techniques, confirming the robustness and reliability of the evidence. These findings highlight the strategic importance of consumer sentiment as a forward-looking behavioral indicator in tourism demand modeling. For policymakers and business leaders in the tourism sector, the study underscores the value of monitoring public economic sentiment to anticipate demand shifts and inform responsive strategies.
Business Confidence and Economic Complexity in Indonesia: Evidence from Technology, Trade, and Research Dimensions Idroes, Ghalieb Mutig; Wiranatakusuma, Dimas Bagus
Indatu Journal of Management and Accounting Vol. 3 No. 1 (2025): June 2025
Publisher : Heca Sentra Analitika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60084/ijma.v3i1.322

Abstract

This study investigates the impact of business confidence on economic complexity in Indonesia, focusing on three key dimensions: research, technology, and trade. Using quarterly data from 2003 to 2021 and applying the Dynamic Ordinary Least Squares (DOLS) estimation method, the analysis incorporates business confidence, economic growth, and gross fixed capital formation as explanatory variables. The DOLS results reveal that an increase in business confidence has a positive and significant effect on technological and trade complexity. However, it is associated with a negative effect on research complexity. Economic growth is positively linked to trade complexity but negatively associated with both technological and research complexity, while gross fixed capital formation contributes positively to technological and research complexity but negatively to trade complexity. These findings highlight the need for integrated policy strategies that align business sentiment and investment behavior with long-term innovation and export development goals in Indonesia.
Exploring Organizational Citizenship Behavior to Identify Job Performance Based on Perspectives Organizational and Psychological Empowerment in the Hospitality Sector Muksalmina, Muksalmina; Hidayatullah, Ferdy; Syahyana, Ahmad; SI, Sari Raudhatul Jannah
Indatu Journal of Management and Accounting Vol. 3 No. 2 (2025): December 2025 (In Press)
Publisher : Heca Sentra Analitika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60084/ijma.v3i2.348

Abstract

In an era of global competition and digital transformation, improving human resource performance has become a strategic factor for the hospitality industry, which is highly dependent on service quality. This study aims to analyze the role of Organizational Citizenship Behavior (OCB) in mediating the influence of perceived Organizational support and psychological empowerment on the Job Performance of hospitality employees in Aceh. A quantitative approach was used with a survey method targeting star-rated hotel employees in Banda Aceh. Data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) to test the direct and indirect relationships between latent variables. The results showed that perceptions of Organizational support and psychological empowerment had a positive and significant effect on Job Performance, both directly and through the mediation of OCB. OCB was found to play an important role in strengthening the relationship between psychological factors and Job Performance, particularly through voluntary behaviors such as helping colleagues, maintaining the organization’s image, and improving service effectiveness. These findings confirm that superior performance in the hospitality industry is not only determined by managerial systems, but also by the psychological and social aspects of employees. In the context of Aceh, which has distinctive religious values and social norms, Organizational Citizenship Behavior becomes an important mechanism in building professionalism and work ethics in line with Sharia principles. This study provides practical implications for hotel management to improve Organizational support, strengthen psychological empowerment, and create a collaborative work culture oriented toward service quality.

Page 3 of 3 | Total Record : 26

 1   2   3 

Filter by Year

2023 2025


Reset
Filter By Issues
All Issue Vol. 3 No. 2 (2025): December 2025 (In Press) Vol. 3 No. 1 (2025): June 2025 Vol. 2 No. 2 (2024): December 2024 Vol. 2 No. 1 (2024): June 2024 Vol. 1 No. 2 (2023): December 2023 Vol. 1 No. 1 (2023): September 2023