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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 36 Documents
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Modeling Circular Economy Behavior: The Influence of Brand Activism and Environmental Awareness on Green Repurchase Intention Muksalmina Muksalmina; Salwa Hayati Hasan; Ahmad Syahyana
Indatu Journal of Management and Accounting Vol. 4 No. 1 (2026): June 2026
Publisher : Heca Sentra Analitika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60084/ijma.v4i1.412

Abstract

This study investigates the influence of Brand Activism and Environmental Awareness on Green Repurchase Intention, with Circular Economy Behavior as a mediating variable. The study addresses the persistent attitude–behavior gap in sustainable consumption, whereby consumers often express environmental concern but do not consistently engage in green repurchasing behavior. A quantitative associative approach was employed using data collected from consumers in Banda Aceh City and Aceh Besar Regency, Indonesia, through structured questionnaires. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results reveal that Brand Activism and Environmental Awareness positively and significantly influence Circular Economy Behavior. Circular Economy Behavior also demonstrates the strongest positive effect on Green Repurchase Intention, emerging as the most dominant predictor in the model. In addition, Brand Activism directly and positively affects Green Repurchase Intention, whereas Environmental Awareness shows a negative but significant direct effect, indicating that environmental awareness alone does not necessarily encourage repeated green purchasing. The mediation analysis further reveals that Circular Economy Behavior acts as an important behavioral pathway linking environmental values and brand-related factors with sustainable repurchase behavior. The indirect effects also indicate that Circular Economy Behavior strengthens the influence of Brand Activism and Environmental Awareness on Green Repurchase Intention by translating environmental values and brand-related stimuli into consistent sustainable consumption practices. These findings suggest that sustainable repurchase behavior is primarily shaped by actual behavioral engagement rather than cognitive awareness alone. This study contributes to the sustainable consumer behavior literature by emphasizing the role of Circular Economy Behavior as a key mediating mechanism within the circular economy framework. The findings also suggest that companies and policymakers should focus on encouraging sustainable behavioral practices rather than relying solely on environmental awareness campaigns.
Planning, Organizing, Actuating, and Controlling as Predictors of Hospital Service Effectiveness: A Study in Aceh Province, Indonesia Maulana Alhamdi Stivani; Nurjannah Nurjannah; Rachmad Suhanda
Indatu Journal of Management and Accounting Vol. 4 No. 1 (2026): June 2026
Publisher : Heca Sentra Analitika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60084/ijma.v4i1.419

Abstract

Hospital service effectiveness is an important indicator of health service performance because it reflects the ability of hospitals to achieve service goals, support staff competence, and maintain work behavior that contributes to service quality. However, hospital services still face managerial challenges related to planning, coordination, service implementation, and quality control. This study aimed to analyze planning, organizing, actuating, and controlling as predictors of hospital service effectiveness at Ibnu Sina Hospital Aceh Besar, Indonesia. This study used a quantitative explanatory design with a cross-sectional approach. The study population consisted of 177 hospital employees involved in management and service delivery, including health and non-health workers. A total sampling technique was applied, and 123 complete responses were analyzed. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to evaluate the measurement model and structural relationships among variables. The structural model showed that planning, organizing, actuating, and controlling simultaneously explained 54.7% of the variance in hospital service effectiveness. All four management functions had positive and significant effects on service effectiveness. Actuating was the strongest predictor, followed by controlling, organizing, and planning. These findings indicate that hospital service effectiveness is strongly influenced by the quality of service implementation and quality control mechanisms, while planning and organizing remain important foundations. Strengthening staff compliance with standard operating procedures, improving inter-unit communication, conducting routine monitoring, and implementing corrective actions are essential strategies to improve hospital service effectiveness.
Determinants of Internal Medicine Outpatient Service Utilization at Klinik Utama Kasehat Walafiat, Aceh Besar, Indonesia: A Cross-Sectional Study Maulafi Alhamdi Stivani; Rachmad Suhanda; Nurjannah Nurjannah
Indatu Journal of Management and Accounting Vol. 4 No. 1 (2026): June 2026
Publisher : Heca Sentra Analitika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60084/ijma.v4i1.427

Abstract

Utilization of specialist outpatient services is an important indicator of healthcare access and health-seeking behavior. Despite the availability of Internal Medicine Specialist outpatient services at Kasehat Walafiat Primary Clinic, service utilization remains suboptimal. Understanding the factors associated with healthcare utilization is essential for improving access and service planning. This study aimed to examine the associations of health beliefs regarding specialist services, enabling access factors, and healthcare need factors with the utilization of Internal Medicine Specialist outpatient services at Kasehat Walafiat Primary Clinic, Aceh Besar, Indonesia. A quantitative cross-sectional study was conducted among adults residing within the clinic’s service area. Data were collected using a validated and reliable structured questionnaire and analyzed using descriptive statistics and binary logistic regression. The findings showed that health beliefs regarding specialist services, enabling access factors, and healthcare need factors were significantly associated with the utilization of Internal Medicine Specialist outpatient services. Among the study variables, healthcare need factors demonstrated the strongest association with service utilization. These findings suggest that the utilization of specialist outpatient services is influenced by individual perceptions of specialist care, access-related conditions, and perceived healthcare needs. Efforts to improve specialist outpatient service utilization should focus on strengthening community health education, improving access to healthcare services, simplifying service procedures, and promoting the early detection and continuous management of chronic health conditions.
Sustainability Governance in Agribusiness SMEs: A Bibliometric Analysis Qalbin Salim Fazli; Ghalieb Mutig Idroes; Mussa Isaack Delya; Erick Hironimus Kihwili; Jackson Bulili Machibya; Fazli Syam BZ
Indatu Journal of Management and Accounting Vol. 4 No. 1 (2026): June 2026
Publisher : Heca Sentra Analitika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60084/ijma.v4i1.429

Abstract

The growing global emphasis on ESG practices, resilient food systems, and sustainable development has intensified scholarly attention toward sustainability-related governance in agri-food enterprises. This study examines the intellectual structure, thematic evolution, and research trends of sustainability governance research within agribusiness small and medium-sized enterprises (SMEs) through a comprehensive bibliometric analysis. Bibliographic data were retrieved from the Scopus database using a PRISMA-based screening procedure, resulting in 116 English-language journal articles published between 2005 and 2025. The analysis was conducted using VOSviewer and Biblioshiny to evaluate publication trends, collaboration networks, thematic structures, and influential publications. The findings reveal a substantial increase in scientific production after 2019, indicating growing academic interest in sustainable supply chains, resilience, digitalization, and governance-oriented business transformation. Thematic evolution analysis demonstrates a transition from conventional discussions on local food systems and operational sustainability toward more integrated themes involving circular economy, blockchain, ICT adoption, and adaptive resilience. The results further highlight the increasing role of technology-enabled governance mechanisms and interdisciplinary collaboration in strengthening sustainable agri-food ecosystems. However, geographical disparities and limited integration across sustainability dimensions remain evident, particularly in developing economies. This study contributes by positioning sustainability governance in agribusiness SMEs as an emerging interdisciplinary research domain and provides insights for future research and sustainable agri-food policy development.
The Influence of Information Quality, System Quality, and E-Service Quality on Repurchase Intention Through Customer Satisfaction Among Online Travel Agency Users Galih Lintang Ananda Mustika; Euphrasia Susy Suhendra
Indatu Journal of Management and Accounting Vol. 4 No. 1 (2026): June 2026
Publisher : Heca Sentra Analitika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60084/ijma.v4i1.435

Abstract

The purpose of this study is to examine the effects of information quality, system quality, and e-service quality on repurchase intention for airline tickets, with customer satisfaction serving as a mediating variable among Traveloka users. This study employs a quantitative approach using primary data collected through an online questionnaire distributed to 150 respondents who are Traveloka users in Depok City and have purchased airline tickets at least twice. The sampling technique used is non-probability sampling with a purposive sampling method. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that information quality, system quality, and e-service quality have positive and significant direct effects on customer satisfaction. Furthermore, system quality and e-service quality have positive and significant direct effects on repurchase intention. However, information quality does not have a significant direct effect on repurchase intention. The indirect effect analysis reveals that information quality, system quality, and e-service quality positively and significantly influence repurchase intention through customer satisfaction. These findings suggest that online travel agency providers should enhance information quality, system quality, and e-service quality to improve customer satisfaction and increase repurchase intention.
A Comparative Analysis of Financial Distress Prediction Model Accuracy in the Textile and Garment Subsector Listed on the Indonesia Stock Exchange Nadia Safa Shabira; Euphrasia Susy Suhendra
Indatu Journal of Management and Accounting Vol. 4 No. 2 (2026): December 2026 (In Press)
Publisher : Heca Sentra Analitika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60084/ijma.v4i2.440

Abstract

This study aims to identify the potential for financial distress and compare the predictive accuracy of the Springate, Ohlson, Zmijewski, and Grover models in textile and garment subsector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2024 period. Financial distress prediction is important as an early warning tool that enables companies, investors, and other stakeholders to anticipate financial difficulties and make appropriate strategic decisions. This study applies a descriptive quantitative approach using secondary data obtained from annual financial statements. The sample was selected through purposive sampling, resulting in 7 companies and 42 observations. The analysis includes model score calculations, descriptive statistics, normality testing, the Kruskal–Wallis test, and accuracy and error testing. The results indicate that the four models produce different financial distress classifications. The Kruskal–Wallis test generated a significance value of less than 0.001, confirming significant differences among the prediction results of the models. The Springate model achieved the highest accuracy rate of 83%, followed by the Zmijewski and Grover models at 69%, while the Ohlson model recorded the lowest accuracy rate of 45%. These findings suggest that the predictive performance of financial distress models varies depending on the characteristics of the sample and industry. Therefore, the Springate model can be considered the most appropriate and reliable model for predicting financial distress in textile and garment companies listed on IDX.

Page 4 of 4 | Total Record : 36

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