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International Journal of Accounting and Management Research (IJAMR)
Published by Institut Teknologi dan Bisnis Widya Gama
ISSN : 27211118     EISSN : 27211126     DOI : https://doi.org/10.30741/ijamr.v5i1.1290
Core Subject : Economy,
Economics, Econometrics & Finance
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.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
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Search results for , issue "Vol. 7 No. 1 (2026): March 2026" : 5 Documents clear
The Evolution of Entrepreneurship: From Risk-Taking to Knowledge-Based Social Innovation Aprilia, Belqis Chania; Cahyaningati, Retno
International Journal of Accounting and Management Research Vol. 7 No. 1 (2026): March 2026
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/ijamr.v7i1.1771

Abstract

This article aims to explore the conceptual evolution of entrepreneurship from its early role as a risk-taking agent and driver of economic transformation to its contemporary form as knowledge-based social innovation. Employing a systematic literature review of primary and secondary sources, the study identifies a paradigm shift in entrepreneurship from classical economic orientation to a more transdisciplinary and context-sensitive interpretation. The methodology involves thematic analysis of seminal and contemporary works that examine the changing role of entrepreneurs within economic and social landscapes. The findings reveal that entrepreneurship has undergone a substantial transformation from an economic activity centered on value creation through innovation and risk-taking to a social mechanism that integrates knowledge, collective values, and sustainable development goals. Theoretically, this article expands the understanding of entrepreneurship as a multidimensional phenomenon involving the interplay of actors, institutions, and knowledge systems. Practically, the study provides a foundation for developing more inclusive and adaptive entrepreneurial models responsive to contemporary societal challenges.
The Influence of Work Ethic and Organizational Commitment on Employee Performance and the Role of Work Discipline as a Mediating Variable Rahmawati, Widiya; Survival, Survival; Mas, Nasharuddin
International Journal of Accounting and Management Research Vol. 7 No. 1 (2026): March 2026
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/ijamr.v7i1.1870

Abstract

This study examines the effects of work ethic and organizational commitment on employee performance, with work discipline serving as a mediating variable among employees at Senyum World Hotel in Batu City. A quantitative explanatory survey approach was applied, using a five-point Likert-scale questionnaire distributed to employees with at least 1 year of work experience. Data analysis was conducted using PLS-SEM with SmartPLS version 4.0.  The results indicate that work ethic and work discipline have a significant positive effect on employee performance. Organizational commitment does not directly influence performance but significantly affects work discipline. Furthermore, work discipline does not mediate the relationship between work ethic and employee performance, yet it fully mediates the relationship between organizational commitment and employee performance. These findings suggest that organizational commitment contributes to performance only when it is translated into disciplined work behavior. This study is limited to a single hotel, which may restrict the generalizability of the findings, but it provides practical implications for hotel management to prioritize strengthening work discipline to enhance employee performance.
The Effect of Working Capital and Profitability on Cash Holding in the Industrial Sector Syifa, Rumaisya; Karim, Nazwa Fadilla; Leon, Farah Margaretha
International Journal of Accounting and Management Research Vol. 7 No. 1 (2026): March 2026
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/ijamr.v7i1.1895

Abstract

Cash holdings of manufacturing companies in Indonesia varied during 2020-2024 in line with changes in investment policies, funding structures, and operating cash flows. This condition reflects the challenges companies face in maintaining optimal liquidity levels. The aim here is to search for the Effect of net working capital, profitability, leverage, cash flow, capital expenditure, and firm size on cash holding. This research implements a quantitative technique by the analysis of data regression through the FEM. This sample contains 39 manufacturing institutions/companies that existed in ISE with a total of 195 observations during the 2020-2024 period. The results show that Net Working Capital, Leverage, Cash Flow, and Capital Expenditure have an effect on Cash Holding, while Profitability has a significant negative effect on Cash Holding. These findings have implications for company management in formulating cash policies that are in line with liquidity management and investment decisions.
The Influence of Internal Factors on Stock Prices: Cross-Sector Empirical Evidence in the Indonesian Capital Market Mukhsin, Muhammad; Lukiana, Ninik; Suyono, Aji Prasetyo
International Journal of Accounting and Management Research Vol. 7 No. 1 (2026): March 2026
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/ijamr.v7i1.1905

Abstract

This study aims to examine the effect of internal factors on stock prices in the Indonesian capital market. The problem arises because previous studies on the role of profitability, leverage, and company size in determining market valuation still show inconsistent results. Using a quantitative approach, this study employs multiple linear regression analysis on 985 observations of companies from the financial, primary consumer, and technology sectors. The independent variables tested include ROE, DER, company size, and sector dummy variables, with stock prices as the dependent variable. The results of the analysis show that ROE and DER have a negative effect on stock prices, while company size has a significant positive effect. In addition, the primary consumer and technology sectors have higher stock prices than the financial sector as a reference. The conclusion of this study confirms that profitability is not always a positive signal for investors, while large company size reflects trust and stability. These findings contribute to the literature on the relationship between internal factors and stock prices, while also offering practical implications for investors and company management in investment decision-making.
Sensitivity Analysis and Optimal Funding Strategy for Catering MSMEs in Facing Raw Material Price Fluctuations to Increase Profitability Limbong, Priscila O.G.; Febrisutisyanto, Ady
International Journal of Accounting and Management Research Vol. 7 No. 1 (2026): March 2026
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/ijamr.v7i1.1911

Abstract

Micro, Small, and Medium Enterprises (MSMEs), particularly in the catering sector, often experience fluctuations in raw material prices, which directly affect their cost structures and profitability. This condition poses a challenge for MSMEs in optimizing financing to maintain financial stability and business continuity. For this reason, innovation is needed in the form of sensitivity analysis and optimal funding source analysis to overcome the challenges MSMEs face. Aim: To analyze the impact of raw material price fluctuations on MSME profitability and to determine the optimal financing structure through sensitivity analysis and evaluation of funding sources. Method: Sensitivity analysis was conducted using raw material price data from 2020 to 2023 to assess changes in net profit. Gross profit and net profit were calculated based on sales revenue, cost of goods sold, and operating costs. The optimal financing source was assessed by calculating the Weighted Average Cost of Capital (WACC) and evaluating profitability using the Net Present Value (NPV) and the Internal Rate of Return (IRR). The results indicate the attainment of a break-even point where total revenue equals total costs, providing a basis for MSMEs to formulate appropriate pricing strategies to achieve profitability. 

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