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International Journal of Management, Accounting & Finance
Published by Sekolah Tinggi Ekonomi Kasih Bangsa
ISSN : 30481112     EISSN : 30481104     DOI : 10.70142
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Management Accounting Finance Strategic Management Financial Accounting Risk Management Investment Analysis Corporate Finance
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 39 Documents
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Advances and Challenges in Predicting SME Failures: A Literature Review on Methodological Trends, Data Imbalance Solutions, and Model Validation Practices Rizal, Muhammad; Qalbia, Farah
International Journal of Management, Accounting & Finance (KBIJMAF) Vol. 2 No. 1 (2025): International Journal of Management, Accounting & Finance (KBIJMAF)
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/kbijmaf.v2i1.267

Abstract

This qualitative literature review explores the advances and challenges in predicting SME failures, focusing on methodological trends, data imbalance solutions, and model validation practices. Over recent years, machine learning techniques have gained prominence, replacing traditional statistical models and improving predictive accuracy. Key strategies for overcoming data imbalance, such as Synthetic Minority Over-sampling Technique (SMOTE) and cost-sensitive learning, have also been highlighted. However, challenges persist, particularly in model interpretability, generalization, and overfitting. The review emphasizes the need for continuous refinement of predictive models and validation practices to ensure real-world applicability. The findings suggest that while considerable progress has been made, future research should aim to enhance model transparency and address limitations in data representation to improve SME failure prediction across diverse contexts.
The Moderating Impact of Firm Size and Environmental Conditions on Entrepreneurial Approaches: A Qualitative Review of Entrepreneurial Orientation, Market Orientation, and Entrepreneurial Marketing. Ruslaini, Ruslaini; Amelia, Yessica
International Journal of Management, Accounting & Finance (KBIJMAF) Vol. 2 No. 1 (2025): International Journal of Management, Accounting & Finance (KBIJMAF)
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/kbijmaf.v2i1.269

Abstract

This qualitative literature review examines the moderating effects of firm size and environmental conditions on entrepreneurial orientation (EO), market orientation (MO), and entrepreneurial marketing (EM). The findings reveal that firm size influences the implementation and outcomes of EO, MO, and EM, with smaller firms leveraging flexibility and larger firms utilizing resource scale. Environmental conditions further shape the efficacy of these approaches, with dynamic markets amplifying their impact. The interplay between EO, MO, and EM is emphasized, highlighting their collective role in enhancing adaptability and competitiveness. However, contextual variability and methodological constraints limit the generalizability of the findings. This review contributes to entrepreneurial strategy literature and provides actionable insights for managers to align strategies with organizational characteristics and environmental dynamics. Future research should explore additional moderators and incorporate empirical validation for a more comprehensive understanding.
The Impact of Micromanaging by Zoomer Generation on Baby Boomer: Effect on Physical and Mental Health at PT XYZ Purnama, Dodi Putra; Alam, Mujiono Pangestu; Mujanah, Siti; Fianto, Achma Yanu Alif
International Journal of Management, Accounting & Finance (KBIJMAF) Vol. 2 No. 1 (2025): International Journal of Management, Accounting & Finance (KBIJMAF)
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/kbijmaf.v2i1.270

Abstract

This study examines the impact of micromanagement practices by Generation Z (Zoomers) on employees from the Baby Boomer generation at PT XYZ, a company specializing in maritime shipping services. The research focuses on the responses of Baby Boomer employees, particularly in relation to their physical and mental well-being. Data for the study were gathered through surveys and interviews involving employees from both generational cohorts. The findings indicate that micromanagement practices implemented by Zoomers can significantly contribute to physical and mental health challenges among Baby Boomer employees
Building a Sustainable Maritime Workforce: The Role of Leadership and Education in Enhancing Safety and Environmental Responsibility Barasa, Larsen; Cahyadi, Tri; Winarno, Winarno; Riyanto, Riyanto; Kuntadi, Cris; Sumali, Bambang; Suranta, Natanael; Rochmansyaha, Rizal; Simanjuntak, Marudut Bernadtua
International Journal of Management, Accounting & Finance (KBIJMAF) Vol. 2 No. 1 (2025): International Journal of Management, Accounting & Finance (KBIJMAF)
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/kbijmaf.v2i1.271

Abstract

Sustainability is becoming a critical focus within maritime education, leadership, and workforce development as the industry adapts to evolving environmental regulations and safety imperatives. This research explores the integration of sustainability principles in maritime training programs and leadership frameworks, addressing gaps in workforce development and the application of sustainable practices. The study provides original insights by examining qualitative perspectives from maritime professionals, educators, and graduates, complementing previous research by offering empirical evidence on sustainability in vocational education. The primary objective was to investigate how sustainability is embedded within maritime education and leadership, focusing on its role in fostering safety cultures and environmental responsibility. The research employed a qualitative approach, combining systematic literature review (SLR) with interviews and questionnaires involving ten maritime stakeholders. The results indicate a strong alignment between sustainability goals and educational frameworks, with leadership emerging as a key driver of sustainable practices. While overall scores reflect significant progress, the findings highlight areas for enhancing workforce development, particularly in reinforcing environmental responsibility. The study underscores the importance of leadership in shaping sustainable organizational cultures and advocates for more comprehensive, sustainability-focused curricula in maritime vocational programs. The conclusions emphasize the need for greater collaboration between educational institutions and industry leaders to ensure cohesive progress in sustainability adoption. This research contributes to shaping a future maritime workforce that is technically proficient, environmentally conscious, and safety-driven.
Building a Sustainable Maritime Workforce: The Role of Leadership and Education in Enhancing Safety and Environmental Responsibility Purnama, Chanra; Riyanto, Riyanto; Barasa, Larsen; Wibowo, Titis Ari; Kuntadi, Cris; Hutagaol, Meilinasari Nurhasanah; Simanjuntak, Marudut Bernadtua
International Journal of Management, Accounting & Finance (KBIJMAF) Vol. 2 No. 1 (2025): International Journal of Management, Accounting & Finance (KBIJMAF)
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/kbijmaf.v2i1.277

Abstract

Sustainability is becoming a critical focus within maritime education, leadership, and workforce development as the industry adapts to evolving environmental regulations and safety imperatives. This research explores the integration of sustainability principles in maritime training programs and leadership frameworks, addressing gaps in workforce development and the application of sustainable practices. The study provides original insights by examining qualitative perspectives from maritime professionals, educators, and graduates, complementing previous research by offering empirical evidence on sustainability in vocational education. The primary objective was to investigate how sustainability is embedded within maritime education and leadership, focusing on its role in fostering safety cultures and environmental responsibility. The research employed a qualitative approach, combining systematic literature review (SLR) with interviews and questionnaires involving ten maritime stakeholders. The results indicate a strong alignment between sustainability goals and educational frameworks, with leadership emerging as a key driver of sustainable practices. While overall scores reflect significant progress, the findings highlight areas for enhancing workforce development, particularly in reinforcing environmental responsibility. The study underscores the importance of leadership in shaping sustainable organizational cultures and advocates for more comprehensive, sustainability-focused curricula in maritime vocational programs. The conclusions emphasize the need for greater collaboration between educational institutions and industry leaders to ensure cohesive progress in sustainability adoption. This research contributes to shaping a future maritime workforce that is technically proficient, environmentally conscious, and safety-driven.
Strategies To Drive Purchasing Decisions Through the Utilization Of Social Media Ekawati, Ni Wayan; Suparna, Gede; Rahanatha, Gede Bayu; Kusumasari, Ni Made Intan; PM, Dewa Ayu Agung Bunga Kinara
International Journal of Management, Accounting & Finance (KBIJMAF) Vol. 2 No. 2 (2025): International Journal of Management, Accounting & Finance (KBIJMAF)
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/kbijmaf.v2i2.279

Abstract

Applications that arise because of technological developments have the potential to change the consumer shopping experience through emerging social media. One of them is the use of augmented reality (AR) applications. As a relatively new application, it is important to examine its implementation in the MSME sector, related to positive response variables, purchasing decisions and stickiness variables as moderators. The research objectives are to test and explain the effect of augmented relality (AR) technology on purchasing decisions and positive responses, the effect of positive responses on purchasing decisions, as well as the role of positive responses mediating the relationship between AR and purchasing decisions, the role of stickiness as moderating the relationship between AR and purchasing decisions. The research was conducted in Denpasar Bali. This study used a sample of 400 respondents. The analysis technique used is path analysis technique. The research findings show that AR has a positive and significant effect on purchasing decisions and positive responses, positive responses have a positive and significant effect on purchasing decisions, positive responses do not play a mediating role, and stickiness plays a quasi-moderating role. Furthermore, these findings can be used as considerations by producers and marketers, to be able to face competition and develop business by utilizing information and communication technology. Meanwhile, the government is expected to be an input in making policies that encourage the pace of economic growth in Bali.
Complexity, Clarity, and Earnings Management: The Impact of Financial Report Obfuscation on Investor Perception and Stock Valuation Permana, Ngadi; Qalbia, Farah; Kusnanto, Eri
International Journal of Management, Accounting & Finance (KBIJMAF) Vol. 2 No. 2 (2025): International Journal of Management, Accounting & Finance (KBIJMAF)
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/kbijmaf.v2i2.289

Abstract

This qualitative literature review explores the relationship between financial report obfuscation, complexity, transparency, and earnings management, focusing on how these factors influence investor perception and stock valuation. The review examines the strategic manipulation of financial reports by managers, specifically through obfuscation techniques that distort financial transparency. Obfuscation, by disaggregating financial data into numerous line items, can exacerbate biases in reported profitability, leading investors to extrapolate distorted valuations. This paper reviews the interplay between complexity and transparency in financial reporting and its implications for earnings management. It highlights the challenges investors face in interpreting complex financial reports, leading to potential misvaluation of firms. The review also considers how various factors, such as investor sophistication and managerial honesty, affect the degree of obfuscation and earnings management.
The Role of Brand Trust in Mediating Social Media Marketing Effects on Orlenalycious Brand Loyalty Putri, Made Dwika Cahya; Giantari, I Gusti Ayu Ketut
International Journal of Management, Accounting & Finance (KBIJMAF) Vol. 2 No. 3 (2025): July: International Journal of Management, Accounting & Finance (KBIJMAF)
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/kbijmaf.v2i3.330

Abstract

This study aims to analyze the role of brand trust in mediating the influence of social media marketing on brand loyalty in Orlenalycious, an MSME brand known for its brownie products. In an increasingly competitive industry, building strong relationships with customers has become essential, and social media marketing is becoming one of the effective ways to achieve this. This research was conducted in Denpasar City using questionnaires distributed to 120 respondents online and offline. The sampling technique used is non-probability sampling with the purposive sampling method. The results of the study showed that all the hypotheses put forward were accepted. Social media marketing has been proven to have a positive and significant effect on brand loyalty, as well as on brand trust. In addition, brand trust also has a positive and significant influence on brand loyalty. Interestingly, brand trust can mediate the influence of social media marketing on brand loyalty in part. These findings support the Stimulus-Organism-Response (S-O-R) model, which emphasizes the importance of social media marketing in influencing consumer attitudes and behaviors through accurate information and in accordance with the promises of the products offered. The implications of this study show that in order to increase brand loyalty, Orlenalycious needs to continue to provide up-to-date information and fulfill product promises through social media marketing, so as to strengthen consumer trust and increase brand loyalty. These results are expected to be a guide for MSME managers in designing more effective marketing strategies, especially in utilizing social media to build long-term relationships with customers.
The Role of Positive Emotion in Mediating the Effect of Promotional Attractiveness toward Impulse Buying: A Study of GoFood Online Food Delivery Brand Customers in Denpasar City Savitri, Kadek Ayu Mayang; Suparna, Gede
International Journal of Management, Accounting & Finance (KBIJMAF) Vol. 2 No. 3 (2025): July: International Journal of Management, Accounting & Finance (KBIJMAF)
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/kbijmaf.v2i3.331

Abstract

Gojek, as a leading on-demand service company in Indonesia, continues to leverage technological advancements and shifts in consumer behavior from offline to online shopping. One of its flagship services, GoFood, faces challenges in maintaining its market position and increasing the number of transactions due to increasing competition in the food delivery industry. This study aims to explain the role of positive emotions in mediating the influence of promotional appeals on impulse purchases among GoFood customers. This study uses consumer behavior theory and the Stimulus-Organism-Response (S-O-R) model as a theoretical basis. The study was conducted in Denpasar City, involving 180 respondents through a survey method using questionnaires distributed offline and online. The sampling technique used was non-probability sampling with a purposive sampling approach. Data analysis was carried out using path analysis, classical assumption tests, Sobel tests, and Variance Accounted For (VAF) tests with the help of SPSS 25 software. The results showed that all proposed hypotheses were accepted. Promotional appeals had a positive and significant effect on impulse purchases. Promotional appeals also had a positive and significant effect on positive emotions. Furthermore, positive emotions also significantly influence impulse buying. Positive emotions have been shown to partially mediate the effect of promotional appeal on impulse buying. Practical implications of this research suggest that GoFood optimize attractive discount promotions by providing users with greater flexibility and control to evoke positive emotions that encourage impulse buying behavior. Discount promotions should be designed creatively and personally, using engaging visuals, persuasive language, and offers tailored to customer preferences.
The The Effect of Augmented Reality Virtual Try-On on Purchase Intention Through the Mediation of Perceived Enjoyment Sutarjana, Ni Made Prayogi Wahyu; Ekawati, Ni Wayan Ekawati
International Journal of Management, Accounting & Finance (KBIJMAF) Vol. 2 No. 3 (2025): July: International Journal of Management, Accounting & Finance (KBIJMAF)
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/kbijmaf.v2i3.333

Abstract

Abstract. The shift in consumer behavior from offline to online platforms has significantly accelerated the growth of e-commerce in Indonesia, fundamentally transforming how businesses interact with their customers. Luxcrime, a local cosmetic brand, has responded to this digital evolution by integrating an augmented reality (AR) virtual try-on feature through the Shopee marketplace. This feature is a key component of the brand's digital marketing strategy aimed at enhancing customer engagement, interactivity, and purchase decision-making processes. This study investigates the mediating role of perceived enjoyment in the relationship between AR virtual try-on experiences and consumers' purchase intention toward Luxcrime products on Shopee, specifically in Denpasar City. A total of 100 respondents were surveyed using offline questionnaires with purposive non-probability sampling. The research adopts a combined theoretical framework—Stimulus-Organism-Response (SOR) theory and the Technology Acceptance Model (TAM)—to better understand consumer psychological responses and behavioral outcomes in digital environments. The collected data were analyzed using path analysis via SPSS version 26.0. The results show that all hypotheses are supported: AR virtual try-on has a significant and positive impact on both perceived enjoyment and purchase intention. Furthermore, perceived enjoyment plays a partial mediating role between AR try-on and purchase intention, indicating that enjoyment enhances the persuasive power of virtual product interactions. The study concludes that AR features should not only serve a functional purpose but also evoke positive emotional experiences to maximize their impact. Luxcrime is advised to continue improving the quality, realism, and interactivity of its AR features to increase consumer satisfaction and conversion rates in a competitive digital marketplace.

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