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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 30 Documents
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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
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. A quantitative approach was used, with a survey method targeting star-rated hotel employees in Banda Aceh City, Indonesia. 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 perceived 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 Province, which has distinctive religious values and social norms, organizational citizenship behavior becomes an important mechanism for 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.
The Impact of Income Diversification on Bank Stability in Indonesia: A Comparative Analysis of Conventional and Sharia Banks Daria, Juwita; Fachrudin, Khaira Amalia; Syahyunan, Syahyunan; Irawati, Nisrul
Indatu Journal of Management and Accounting Vol. 3 No. 2 (2025): December 2025
Publisher : Heca Sentra Analitika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60084/ijma.v3i2.349

Abstract

Banks play a major role in economic activities worldwide, but until now, there has been no clear consensus on the impact of income diversification on bank stability and its potential to help banks survive during a crisis, especially when relying on interest income. This study aims to determine whether income diversification affects the stability of Islamic and conventional banks in Indonesia during the period 2019–2023. This research uses quantitative data from 10 samples over five years, selected through the purposive sampling method. The study finds that income diversification has a significant positive effect on the stability of Islamic banks but is not significant for the stability of conventional banks. This indicates that income diversification can significantly enhance the stability of Islamic banks, while for conventional banks, it has the potential to improve stability. Overall, income diversification has different impacts on different types of banks. Bank debt has a negative but insignificant effect on the stability of both conventional and Islamic banks, showing a similar effect across bank types. Bank size has a positive but insignificant effect on conventional bank stability, while it has a positive and significant effect on Islamic bank stability, indicating differences in the impact of bank size on different types of banks. This study is a pioneering assessment of the effect of income diversification on the major types of banks in Indonesia (Islamic and conventional) and is expected to be useful for banking management, decision-makers with religious investment considerations, and regulators.
How Financial Ratios and Firm Size Affect Profitability: Evidence from Chemical Industry in Indonesia Kadri, Mirzatul; Muzaiyana, Zahara; Satria, Wisnu; Dawood, Taufiq C.; Fachrurrozi, Kamal; Ichwan, Ichwan
Indatu Journal of Management and Accounting Vol. 3 No. 2 (2025): December 2025
Publisher : Heca Sentra Analitika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60084/ijma.v3i2.353

Abstract

This study investigates the impact of financial ratios and firm size on the profitability of companies in the chemical industry listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023 . Profitability is measured using Return on Assets (ROA), while the independent variables include Working Capital to Total Assets (WCTA), Current Ratio (CR), Debt to Equity Ratio (DER), Total Asset Turnover (TAT), and Firm Size (SZ). A quantitative approach was employed using multiple linear regression analysis. The sample consisted of 25 chemical companies selected through purposive sampling. The findings reveal that CR, TAT, and SZ have a significant positive effect on ROA, while DER has a significant negative effect. WCTA, however, shows no significant impact on profitability. The adjusted R² value of 0.742 indicates that 74.2% of the variation in profitability can be explained by the model. These results highlight the importance of liquidity management, efficient asset utilization, optimal capital structure, and firm scale in driving profitability in the chemical sector. The study provides valuable insights for company management, investors, and policymakers in enhancing financial performance and strategic decision-making within the industry.
How Is Research Connecting Artificial Intelligence, Sustainability Governance, and Agri-Food Supply Chains Evolving? A Bibliometric Analysis Salim Fazli, Qalbin; Isaack Delya, Mussa; Hironimus Kihwili, Erick; Qashmal, Muhammad; Shabrina Hilal, Iin; Idroes, Ghalieb Mutig
Indatu Journal of Management and Accounting Vol. 3 No. 2 (2025): December 2025
Publisher : Heca Sentra Analitika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60084/ijma.v3i2.368

Abstract

This study examines the development of research situated at the intersection of artificial intelligence, sustainability governance, and agri-food supply chains through a comprehensive bibliometric analysis of 988 Scopus-indexed articles published between 2017 and 2025. This time range was selected because scholarly attention to artificial intelligence in sustainability and agri-food systems began to intensify after 2017, alongside the emergence of Industry 4.0, data-driven governance frameworks, and circular economy agendas, allowing the analysis to capture both the formative and consolidation phases of this research domain. A structured search, screening, and eligibility process was applied to ensure thematic relevance and methodological rigor, followed by performance analysis and science-mapping techniques using VOSviewer, CiteSpace, and complementary normalization procedures. The findings reveal accelerating publication growth, concentrated collaboration networks, and thematic convergence around digital sustainability, circularity, and data-driven supply-chain optimization. Keyword and citation structures indicate that the field increasingly integrates technological and environmental perspectives, although research contributions remain unevenly distributed across authors, institutions, and countries. The study highlights the emergence of a more coherent knowledge base while underscoring the need for broader participation and deeper conceptual synthesis. These insights provide a consolidated foundation for guiding future work toward stronger theoretical development and more impactful applications in sustainable agri-food systems.
The Effect of Disaster Management Preparedness and Risk Perception on Community Psychological Resilience with Stress Coping as a Mediating Variable Muksalmina, Muksalmina; Syahyana, Ahmad; Hidayatullah, Ferdy; Asyukri, Tibyan; Novita, Novita; Ringga, Edi Saputra
Indatu Journal of Management and Accounting Vol. 3 No. 2 (2025): December 2025
Publisher : Heca Sentra Analitika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60084/ijma.v3i2.371

Abstract

Communities living in disaster-prone areas need not only structural preparedness but also a strong psychological capacity to survive and recover from disaster threats. This study examines the influence of Disaster Management Preparedness and Risk Perception on Community Psychological Resilience, with Stress Management as a mediating variable. Using a quantitative associative approach, data were collected from residents of disaster-prone areas in Banda Aceh City and Aceh Besar Regency, Indonesia, through structured questionnaires and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results show that disaster management preparedness and risk perception significantly influence stress management and psychological resilience. Stress management emerged as the strongest predictor of resilience and served as a significant mediator in the relationship between preparedness and resilience, as well as between risk perception and resilience. These results highlight that resilience is strengthened not only by knowledge and structural preparedness, but also by adaptive coping strategies such as problem-focused coping, emotion regulation, and religion-based coping. In the context of Aceh Province, where socio-cultural and religious values strongly shape individual responses to disaster threats, coping mechanisms act as important psychological pathways that transform preparedness and risk awareness into resilient behavior. This study provides practical implications for disaster management authorities to integrate psychosocial strengthening into preparedness programs, emphasizing community education, simulation activities, and culturally rooted psychosocial support to enhance community resilience. Further research is encouraged to adopt mixed methods and explore additional socio-cultural variables to deepen the understanding of resilience dynamics in disaster-prone communities.

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