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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
 1   2   3   4 
Digitalization and Automatization on the Performance of Employees of the Karanganyar Environmental Service through Job Satisfaction Pancaningsih, Rahayu; Suyatno, Agus; Rahmawati, Esti Dwi
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.v2i3.337

Abstract

This study aims to examine the effect of digitalization and automation on employee performance, with job satisfaction as a mediating variable. The background of this research is based on the dynamics of modern organizations that are required to continuously adapt to technological developments, particularly in the era of digital transformation. The implementation of digital technology and automation systems has become a key strategy for improving operational efficiency, accelerating work processes, and optimizing workforce productivity. However, this transformation also poses new challenges, particularly regarding how technology impacts employee job satisfaction and overall performance. This study employed a quantitative approach with a survey method. A questionnaire using a 4-point Likert scale was distributed to 65 employees of the Karanganyar Regency Environmental Agency. Data collection was conducted directly, and data analysis was conducted using Structural Equation Modeling-Partial Least Squares (SEM-PLS) to examine the relationships between variables and the mediating role of job satisfaction. The results indicate that digitalization and automation have a positive and significant impact on employee performance. Furthermore, job satisfaction was also shown to play a significant mediating role in strengthening the influence of digitalization and automation on performance. These findings demonstrate that the success of technology implementation in the workplace is not solely determined by technical aspects, but also depends heavily on how the technology improves employee well-being and job satisfaction. Therefore, organizations need to consider employee psychological aspects at every stage of their digital transformation. This research provides theoretical and practical contributions to understanding the role of digitalization and automation in improving employee performance through a job satisfaction-oriented approach.
The Influence of Digital Advertising and Content Marketing on Increasing Sales of MSME Products on Instagram Setiawan, Agus; Sarwani, Sarwani; Augustinah, Fedianty; Listyawati, Liling
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.v2i3.344

Abstract

This study examines the causal relationship between online promotion strategies and the distribution of digital marketing materials with increased sales of MSMEs on Instagram. The background is changes in consumer behavior and developments in digital technology that have encouraged MSMEs to adapt to social media marketing. Using quantitative methods with an explanatory research design and purposive sampling techniques, 96 respondents who had purchased MSME products through Instagram were ob-tained. Data analysis included validity tests, reliability tests, classical assumptions, multiple linear regression, t-tests, F-tests, and determination coefficients. The results indicate that digital ads and marketing content have a positive and significant impact, both partially and simultaneously, on sales growth. Based on the test results, the digital advertising variable was proven to have a positive and significant influence on sales growth, as indicated by a t-value of 3.843, which exceeded the critical value of 1.661 with a significance level of 0.000 < 0.05. The marketing content variable also has a positive and significant impact, reflected in the t-value of 7.559 > 1.661 and Sig. 0.000 < 0.05. Simultaneously, both variables positively and significantly influence sales growth, as evidenced by the calculated F value of 249.092 with a significance level of 0.000 < 0.05. Simultaneously, both variables positively and significantly influence sales growth, as evidenced by the calculated F value of 249.092 with a significance level of 0.000 < 0.05. In conclusion, the integration and consistent use of these two strategies can improve the sales performance of MSMEs and their competi-tiveness in the digital market.
The Effect of Financial Performance on Firm Value in Transportation Sector Companies Listed on the Indonesia Stock Exchange (IDX) During 2020–2024 Amrulloh, Amri; Hartono, Halleina Rejeki Putri; Kurniawan, Yopie Diondy; Almasah, Nyimas Mahani
International Journal of Management, Accounting & Finance (KBIJMAF) Vol. 2 No. 4 (2025): October: 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.v2i4.366

Abstract

This study aims to analyze the effect of financial performance on firm value in transportation sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The research uses a quantitative approach with a causal associative method, employing secondary data obtained from annual financial statements and capital market databases. Financial performance is measured using three indicators—Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE)—while firm value is measured using Earnings Per Share (EPS) and Price to Book Value (PBV). Data analysis is conducted using the Structural Equation Modeling (SEM) approach based on Partial Least Squares (SmartPLS). The results show that financial performance has a positive and significant effect on firm value, as indicated by a path coefficient of 0.8622, a t-statistic of 31.2125, and a p-value of 0.000. These findings imply that the better a company’s financial performance, the higher its firm value. The results also support the Signaling Theory, which explains that strong financial performance serves as a positive signal to investors about a company’s future prospects. The study highlights the strategic importance of profitability improvement, cost efficiency, and transparency in financial reporting to enhance firm value and strengthen investor confidence, especially in the transportation sector that plays a crucial role in post-pandemic economic recovery.
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. 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.v2i2.268

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 Separation of Audit and Risk Committees and the Quality of Financial Reporting: A Qualitative Analysis of Regulatory Reforms Following the 2007-2009 Financial Crisis Rizal, Muhammad; Ruslaini, Ruslaini; Amelia, Yessica
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.v2i2.290

Abstract

This study explores the impact of separating audit and risk committees on financial reporting quality, emphasizing regulatory reforms introduced following the 2007–2009 financial crisis. Employing a qualitative literature review methodology, the research synthesizes findings from prior studies to evaluate the efficacy of these reforms in enhancing financial transparency and mitigating audit failures. The analysis reveals mixed outcomes, with evidence supporting the improved independence and oversight capabilities of segregated committees, while highlighting challenges such as resource constraints and evolving regulatory compliance demands. Comparative insights underscore variations across jurisdictions, emphasizing the importance of contextualizing governance practices. The study concludes with a discussion on the implications for policy and practice, alongside identified limitations and avenues for future research.
The Unintended Effects of Director and Officer Liability Protection on Corporate Tax Avoidance: A Review of the Literature Amelia, Yessica; Rizal, Muhammad; Qalbia, Farah
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.v2i2.292

Abstract

This qualitative literature review investigates the unintended consequences of director and officer (D&O) liability protection on corporate tax avoidance. By examining relevant studies, the review reveals that D&O liability protection can inadvertently foster aggressive tax avoidance behaviors due to the moral hazard it creates for executives. While these protections aim to shield executives from personal financial risks, they may unintentionally encourage risky tax strategies that prioritize short-term gains over long-term corporate sustainability. The findings highlight the importance of strong corporate governance and regulatory reforms to mitigate such consequences. This review contributes to understanding the complex relationship between D&O liability protection and corporate tax avoidance, emphasizing the need for more effective oversight and policies to align executive decision-making with broader public and corporate interests.
Bridging the Gap: A Literature Review on the Integration of Accounting Information Systems (AIS) into Mainstream Accounting Research Kristina Sese, Santa; Qollbia , Farah
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.v2i3.295

Abstract

This qualitative literature review explores the integration of Accounting Information Systems (AIS) into mainstream accounting research. The study identifies significant barriers, including limited representation of AIS topics in mainstream journals and divergent research methodologies. Despite these challenges, the review highlights the growing importance of digitalization and emerging technologies, which present opportunities for AIS to significantly impact accounting practices. The findings suggest that fostering interdisciplinary collaboration, embracing methodological diversity, and developing a unified research agenda are essential steps toward achieving greater integration. This integration is crucial for harnessing the full potential of AIS research to drive innovation and address complex challenges in the digital age. The review also acknowledges limitations, such as the selection of articles and linguistic constraints, which may impact the generalizability of the findings.
Investigating the Mediating Role of Brand Trust and Brand Engagement in the Relationship Between Social Media Marketing and Repurchase Intention: A Case Study of Coffee Shop Nyeduh Kopi I Gede Bagus Dwijaya Dharmanatha; I Gst Ayu Kt. Giantari; Ni Nyoman Kerti Yasa; I Putu Gde Sukaatmadja; I Wayan Santika
International Journal of Management, Accounting & Finance (KBIJMAF) Vol. 2 No. 4 (2025): October: 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.v2i4.336

Abstract

This study investigates the mediating roles of brand trust and brand engagement in the relationship between social media marketing (SMM) and repurchase intention, using Coffee Shop Nyeduh Kopi in Tabanan as a case study. Grounded in the Stimulus-Organism-Response (SOR) model, this research explores how SMM, as an external stimulus, influences brand trust and brand engagement to drive repeat purchases. A quantitative approach was employed, collecting data through an online survey from 170 consumers of Coffee Shop Nyeduh Kopi. Data analysis was conducted using SEM-PLS via SmartPLS 3.0. Results confirm that SMM positively and significantly influences repurchase intention, brand trust, and brand engagement. Furthermore, both brand trust and brand engagement directly and positively affect repurchase intention. Crucially, brand trust and brand engagement were found to partially mediate the relationship between SMM and repurchase intention. These findings highlight the importance of cultivating brand trust and engagement through SMM to foster customer loyalty and repeat purchases.
An Integrated Agro-Livestock Model for Sustainable Intensification of Marginal Lands Qamara, Cori; Hendarto, Tri; Sinaga, Yustinus C; Pramana, Revaldo Adhi; Widiarta, I Putu Gede Didik
International Journal of Management, Accounting & Finance (KBIJMAF) Vol. 2 No. 4 (2025): October: 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.v2i4.361

Abstract

Degraded post-mining lands in East Kalimantan suffer from low soil fertility, reduced biodiversity, and limited economic value for local communities. Previous efforts, such as monoculture reforestation or single-sector agriculture, have produced limited ecological recovery and economic resilience. This study aims to develop a community-based sustainable business model and assess the ecological and economic impacts of an integrated cattle–forage–stingless bee system in post-mining regions. A mixed-methods approach combined qualitative techniques (in-depth interviews, focus group discussions) with quantitative analyses (carbon footprint, R/C ratio, B/C ratio) across five regencies, involving five key informants and thirty farmers. The system advances SDGs by increasing income through diversified products (SDGs 1, 2, 8), converting degraded land into carbon sinks (-12.05 tCO₂e/ha/year) (SDGs 13, 15), and supporting biodiversity through pollination (SDG 15). Its cyclical approach, aligned with SDG 12, transforms wastelands into sustainable agricultural landscapes, addressing climate and livelihood challenges. This is the first empirical study to link carbon sequestration and biodiversity gains with economic viability in a three-tier cattle–forage–stingless bee integration for post-mining landscapes.

Page 4 of 4 | Total Record : 39

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