cover
Contact Name
Reniati
Contact Email
reniati@ubb.ac.id
Phone
+6281272576254
Journal Mail Official
reniati@ubb.ac.id
Editorial Address
Kampus Terpadu Universitas Bangka Belitung, Gedung Babel III, Fakultas Ekonomi dan Bisnis
Location
Kab. bangka,
Kepulauan bangka belitung
INDONESIA
International Journal of Magistravitae Management
ISSN : -     EISSN : 30317363     DOI : https://doi.org/10.33019/ijomm
International Journal of Magistravitae Management (IJOMM) is an international, double-blind peer-reviewed, open-access journal published two times a year in June and December by the Master of Management Department, Faculty of Economics and Business, Universitas Bangka Belitung, Indonesia. The journal focuses on the following topics: Marketing Management, Finance Management, Strategic Management, Operation Management, Human Resource Management, e-Business, Knowledge Management, Management Accounting, Management Control Systems, Management Information Systems, International Business, Business Economics, Business Ethics and Sustainable, Entrepreneurship, and Sharia Economics.
Articles 32 Documents
Participants’ Satisfaction with the Indonesian National Police Recruitment Service Quality: Trust as a Mediator Afif, Abdurrahman; Sah, Tomi
International Journal of Magistravitae Management Vol. 2 No. 2 (2024): International Journal of Magistravitae Management (IJOMM)
Publisher : Master of Management Department, Faculty of Economics and Business, Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/ijomm.v2i2.34

Abstract

The recruitment process of the Indonesian National Police is a vital mechanism for ensuring high-quality entrants into law enforcement in Indonesia. This study aims to identify the factors influencing participants’ satisfaction with the recruitment service quality, with a particular emphasis on trust as a mediating factor. A total of 246 recruitment participants completed a questionnaire designed to assess key service quality dimensions and their impact on trust and satisfaction. Structural Equation Modeling (SEM) using Partial Least Squares (PLS) was employed to analyze the relationships among service quality, trust, and satisfaction. The findings reveal that service quality has a direct, positive, and significant effect on participants’ trust. In turn, trust also directly, positively, and significantly impacts satisfaction. Furthermore, trust was found to mediate the relationship between service quality and satisfaction, highlighting its critical role in fostering a positive recruitment experience. This study provides valuable insights into the Indonesian National Police recruitment process and serves as a foundation for improving service quality and satisfaction levels in police recruitment services.
The Dynamics of Implementing Sharia Accounting Standards in Sharia Financial Institutions Qimyatussa’adah, Qimyatussa’adah; Ramadhani, Raihand
International Journal of Magistravitae Management Vol. 2 No. 2 (2024): International Journal of Magistravitae Management (IJOMM)
Publisher : Master of Management Department, Faculty of Economics and Business, Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/ijomm.v2i2.35

Abstract

This study aims to explore the dynamics of implementing Sharia Accounting Standards (SAS) in Indonesian sharia-compliant financial institutions. A systematic literature review was conducted to examine publications related to SAS. The findings reveal that several factors influence adoption, including technical aspects such as differences in practitioners' understanding and expertise in Sharia accounting standards. Moreover, governance issues emerge due to diverse models of Sharia compliance governance across countries and disparities in the growth of the Islamic finance sector. Additionally, challenges related to adherence to the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) standards, conflicts between multiple accounting frameworks, and the need for a unified accounting structure pose significant obstacles to the implementation of Sharia-based financial reporting standards in Islamic financial institutions. The study also identifies variations in SAS application across Islamic financial organizations. While some institutions demonstrate high compliance and seamless integration, others struggle to adopt and implement the standards. Challenges such as a lack of competent human resources, differences in standard interpretation, and the need for accounting system adjustments further complicate the implementation process. The study concludes that despite the various challenges in implementing Sharia Accounting Standards, strong regulatory support, enhanced education and training initiatives, and collaboration among Sharia financial institutions can mitigate these issues and improve the effectiveness of Sharia-compliant financial reporting in Indonesia.

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