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Selvia Roos Ana
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INDONESIA
International Journal of Accounting and Management Research (IJAMR)
ISSN : 27211118     EISSN : 27211126     DOI : https://doi.org/10.30741/ijamr.v5i1.1290
Core Subject : Economy,
Focus and Scope International Journal of Accounting and Management Research (IJAMR) is published twice a year in March and September, published by Institut Teknologi dan Bisnis Widya Gama Lumajang since March 2020. International Journal of Accounting and Management Research as a forum for publishing scientific articles in the field of accounting and management.
Articles 5 Documents
Search results for , issue "Vol. 6 No. 1 (2025): March 2025" : 5 Documents clear
The Role of Learning Agility in Performance Improvement Hidayat, Zainul; Yatminiwati, Mimin; Ermawati, Emmy
International Journal of Accounting and Management Research Vol. 6 No. 1 (2025): March 2025
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/ijamr.v6i1.1541

Abstract

Using a Systematic Literature Review (SLR) methodology, this study attempts to investigate how Learning Agility might enhance both individual and organisational performance.. Learning Agility is defined as the ability to learn from experience and apply that learning to new situations. This research reviews related literature from various sources to identify the main dimensions of Learning Agility and its relationship with performance improvement, both at the individual and organizational levels. The results show that Learning Agility contributes significantly to performance improvement. The findings also underline the importance of developing Learning Agility with various programs within the organization.
Impacts of Ownership Structure, Size, and Profitability as Moderating Factors on Stock Price Amani, Tatik; Wilamsari, Feni; Salim, Muhammad
International Journal of Accounting and Management Research Vol. 6 No. 1 (2025): March 2025
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/ijamr.v6i1.1549

Abstract

This present study intends to analysis the influence of ownership structure and firm size on stock price, while considering profitability acting a moderating variable focusing on banking firms registed on Indonesia Stock Exchange (IDX) while 2021-2023 observation year. In this research, the ownership structure includes both institutional and managerial ownership, while firm size is evaluated based on total assets. Profitability is represented by ROA, and stock cost is determined by annual closing stock cost. The study applies quantitative panel regression analysis with EViews 13 software. The outcomes indicated that neither managerial nor institutional ownership significantly influenced stock prices. Meanwhile, firm size significantly impacts stock prices. Furthermore, profitability does not appear to enhance the correlation between ownership structure and the company size regarding stock price, highlighting the crucial role of financial performance in attracting investor interest. These findings provide insights for banking management and investors in gaining insight into the key elements that affect a firm’s stock market valution.
Formulation of Business Strategy at Faeyza Gallery Store with Porter's Swot & Fives Forces Analysis Approach (Descriptive Analysis Study of Live Streaming Sales Competitiveness) Wahyudin, Gildian Rahadian; Tantri, Prisilia Angel; Abrori, Imam
International Journal of Accounting and Management Research Vol. 6 No. 1 (2025): March 2025
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/ijamr.v6i1.1561

Abstract

This study aims to determine the role of SWOT analysis and Porter's Five Forces in increasing the competitiveness of Toko Faeyza Gallery in the live streaming sales business at Shopee. This research uses a qualitative approach with data collection methods in the form of observation, interviews, and documentation. Data analysis was carried out descriptively with data validity tested through source triangulation. The results showed that: (1) The SWOT analysis applied includes an assessment of strengths, weaknesses, opportunities, and threats. Based on the IFAS and EFAS matrix calculations, a score of 1.40 and 0.50 was obtained, respectively. This position shows that Toko Faeyza Gallery is in quadrant I (progressive), which means that the live streaming strategy at Shopee has significant strengths that can be utilized to encourage business growth. (2) Porter's Five Forces analysis shows that this method is relevant for recognizing barriers to new entrants, bargaining power of suppliers and buyers, potential substitute products, and intensity of competition. These results provide constructive strategic guidance for Toko Faeyza Gallery in formulating strategies to compete effectively in the digital marketplace.
Factors Determining Stock Prices: Financial Performance Perspectives and Management Strategy Mukhsin, Muhammad; Lukiana, Ninik; Prasetyo, Aji
International Journal of Accounting and Management Research Vol. 6 No. 1 (2025): March 2025
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/ijamr.v6i1.1572

Abstract

The purpose of this research is to investigate the extent to which financial indicators and managerial policies affect stock valuations among consumer goods sector firms listed on the Indonesia Stock Exchange (IDX) over the 2018 to 2022 period. The variables analyzed include Debt to Equity Ratio (DER), Return on Equity (ROE), Current Ratio (CR), Price to Earnings Ratio (PER), Firm Size, and Dividend Payout Ratio (DPR). This study uses multiple linear regression methods to test the relationships between variables. The results showed that DER, ROE, Firm Size, and DPR had a significant effect on stock prices, while CR and PER had no significant effect. In theory, variables such as ROE and firm size reflect the company's managerial performance and stability, which are the main considerations for investors. The practical implications of this study provide guidance for investors to focus on these variables in investment decision-making. Meanwhile, companies need to pay attention to their capital structure and dividend policy to attract investor interest and increase the attractiveness of stocks in the market.
Analysis of Sharia Audit Quality: Literature Review Study Shoimah, Imro’atun; Imani, Safarinda
International Journal of Accounting and Management Research Vol. 6 No. 1 (2025): March 2025
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study discusses the indicators for measuring Sharia audit quality and the factors that influence Sharia audit quality. This study is a library research. Factors that can influence Sharia audit quality from several studies, including Sharia Audit Quality is determined by Audit Tenure and Sharia Audit Quality is determined by Audit Fees. In addition, time pressure, work experience, and ethics also affect the quality of Sharia audits. Independence in fact, some researchers also state that Sharia audit quality is also influenced by independence in appearance (independence in appearance), independence in competence (independence in terms of expertise), and education. Auditors who conduct audits in financial institutions must understand financial accounting standards in the field of auditing and Public Accountant Professional Standards (SPAP).

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