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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 48 Documents
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The Influence of Digital HR Practices on Employee Performance in E-Commerce MSMEs : The Role of Work Engagement as a Mediator and Digital Leadership as a Moderator Tritisari, Angga; Eliyana Eliyana; Maria Christina Iman Kalis
International Journal of Management, Accounting & Finance (KBIJMAF) Vol. 3 No. 1 (2026): January: 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.v3i1.382

Abstract

The increasingly rapid digital transformation demands that MSMEs optimize technology not only in business processes but also in human resource management. Although HR digitalization is believed to improve organizational effectiveness, research on the psychological mechanisms and role of leadership in the context of e-commerce MSMEs is still limited. This study used a quantitative approach with an explanatory survey method and involved 366 respondents from e-commerce MSMEs in various regions of Indonesia. Data analysis was conducted using Partial Least Squares–Structural Equation Modeling (PLS-SEM) techniques to test direct relationships, mediation, and moderation. The results showed that digital HR practices have a positive and significant effect on employee performance. The digitalization of HR functions, such as e-recruitment, e-learning, HRIS, and digital performance management, can improve work effectiveness and the quality of work output. Furthermore, work engagement was shown to mediate this relationship, meaning that employees perform better when they feel more passionate, dedicated, and involved in their work. This mediating role emphasizes the importance of psychological aspects in the successful implementation of digital HR. Leaders who possess a digital vision, provide technological support, and encourage innovation have been shown to increase employee motivation and comfort in working using digital systems. Overall, this study confirms that the success of digital transformation in e-commerce MSMEs is determined not only by the technology used, but also by leadership support and employee engagement. These findings provide important contributions to the digital HR management literature and offer practical implications for MSME owners in increasing competitiveness in the digital era.
The Influence The Influence of Digital Marketing and Electronic Word of Mouth (E-Wom) With Brand Image Mediation on Purchase Decisions at Fore Surabaya Muhammad Efendi Ibrahim; Liling Listyawati; Anita Asnawi; Galuh Ajeng Ayuningtiyas
International Journal of Management, Accounting & Finance (KBIJMAF) Vol. 3 No. 1 (2026): January: 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.v3i1.389

Abstract

This study is intended to investigate the impact of Digital Marketing and Electronic Word of Mouth (e-WOM) on Purchase Decisions, with Brand Image as a mediating variable in Fore Coffee consumers in Surabaya. This study applied a quantitative approach through causal methods, involving 100 respondents who had made transactions at Fore Coffee Sulawesi Street. The data was analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with the help of SmartPLS 4 software. The findings of the study show that Digital Marketing and e-WOM have a positive and significant effect on Brand Image and Purchase Decisions. Brand image also has a significant influence on Purchase Decisions. In addition, Brand Image has proven to be a partial mediator, so Digital Marketing and e-WOM continue to have a direct influence, but the effect increases when through Brand Image. The research model produced an R² value of 0.671, which indicates good explanatory ability of the model. Overall, this study emphasizes that strengthening digital marketing strategies, managing e-WOM, and building a consistent brand image is very important in improving consumer purchasing decisions of Fore Coffee.
The Effect of Service Quality, Promotion, and Price on Customer Satisfaction in Pt. Pos Indonesia (Persero) Pati Dhea Romadhona Achmadi; Sarwani Sarwani; Dian Ferriswara; Damajanti Sri Lestari
International Journal of Management, Accounting & Finance (KBIJMAF) Vol. 3 No. 1 (2026): January: 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.v3i1.390

Abstract

PT Pos Indonesia (Persero), as a long-established Indonesian state-owned enterprise, faces increasing competitive pressure in the logistics industry due to the rapid growth of e-commerce and the emergence of digital-based private courier services. This study focuses on the Pati Branch Post Office, which has experienced rising delivery demand while continuing to encounter challenges related to service quality, promotional effectiveness, and customer price perceptions—factors that potentially influence customer satisfaction. The study aims to analyze the partial and simultaneous effects of service quality, promotion, and pricing on customer satisfaction at the Pati Branch Post Office. A quantitative research approach was employed using survey data collected through questionnaires distributed to customers. The data were analyzed using multiple linear regression to examine the relationships among variables. The results indicate that service quality is the most dominant factor influencing customer satisfaction. Promotion and pricing also have a statistically significant effect, although their influence is relatively weaker compared to service quality. These findings highlight the importance for PT Pos Indonesia to prioritize improvements in service reliability, responsiveness, and assurance to enhance the overall customer experience. In addition, strengthening digital-based promotional strategies and implementing value-based pricing are shown to positively shape customer perceptions. Overall, this study concludes that improving customer satisfaction at the Pati Branch Post Office is primarily driven by service quality enhancement, supported by effective promotion and appropriate pricing strategies aligned with customer value expectations.
Entrepreneurs as Pragmatic Experimenters: A Literature Review on Causal Inference, Feedback Interpretation, and Heuristic Adaptation in Uncertain Environments Marhandrie, Dessy
International Journal of Management, Accounting & Finance (KBIJMAF) Vol. 3 No. 1 (2026): January: 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.v3i1.401

Abstract

This literature review explores how entrepreneurs act as pragmatic experimenters when navigating uncertainty, focusing on three interrelated cognitive processes: causal inference, feedback interpretation, and heuristic adaptation. Drawing on recent empirical and theoretical studies, the review synthesizes how entrepreneurs learn through iterative experimentation, adjust mental models based on ambiguous feedback, and develop heuristics to guide decision-making in unpredictable environments. The findings suggest that entrepreneurial success is often linked to adaptive learning strategies rather than predictive accuracy. This research contributes to a deeper understanding of bounded rationality and cognitive flexibility in entrepreneurial contexts, offering insights for future inquiry into how entrepreneurs balance action and learning under uncertainty.
Strategic Liquidation in Financial Crises: A Qualitative Review of Externalities and Optimal Insolvency Interventions Rizal, Muhammad; Permana, Ngadi
International Journal of Management, Accounting & Finance (KBIJMAF) Vol. 3 No. 2 (2026): April: 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.v3i2.428

Abstract

This qualitative literature review examines the strategic role of liquidation during financial crises, with a focus on the externalities it generates and the design of optimal insolvency interventions. Synthesizing recent empirical and theoretical research, the study highlights how liquidation decisions—particularly in systemic downturns—affect broader economic stability through credit disruption, asset fire sales, and employment losses. The review finds that while prompt liquidation of non-viable firms can facilitate recovery, poorly structured interventions risk perpetuating inefficiencies and moral hazard. Comparative insights from diverse institutional contexts emphasize the need for hybrid insolvency regimes that balance liquidation with restructuring flexibility. This synthesis contributes to ongoing debates on how to enhance crisis responsiveness in insolvency law and policy design.
Strategic Trade Cost Allocation and Internal Pricing Autonomy: A Literature Review on Multinational Tax Avoidance through Transfer Pricing Ruslaini; Amelia, Yessica
International Journal of Management, Accounting & Finance (KBIJMAF) Vol. 3 No. 2 (2026): April: 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.v3i2.429

Abstract

This qualitative literature review explores how multinational enterprises (MNEs) utilize strategic trade cost allocation and internal pricing autonomy to engage in tax avoidance through transfer pricing. Drawing on recent academic studies, the review synthesizes insights on how firms manipulate Incoterms, delegate pricing rights, and align managerial incentives to shift profits across jurisdictions. It highlights the dual role of transfer pricing as both a tax planning instrument and a corporate governance challenge. The review also examines the interaction between tax regulations—such as the OECD’s BEPS framework—and managerial decision-making authority within MNEs. By comparing findings across multiple empirical and theoretical studies, this paper provides a comprehensive understanding of the mechanisms and limitations of current transfer pricing practices. The results emphasize the need for stronger alignment between regulatory enforcement, internal control structures, and global transparency standards.
The Impact of Tax Scrutiny on Cryptocurrency Investor Behavior: A Qualitative Synthesis of Tax-Loss Harvesting and Wash Trading Strategies Yessica Amelia; Ngadi Permana
International Journal of Management, Accounting & Finance (KBIJMAF) Vol. 3 No. 2 (2026): April: 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.v3i2.430

Abstract

This qualitative literature review investigates how tax scrutiny influences investor behavior in the cryptocurrency market, with a focus on tax-loss harvesting and wash trading strategies. As governments enhance transparency and enforcement, crypto investors increasingly adapt their behaviors to optimize after-tax outcomes. The review synthesizes recent academic findings that highlight the growing use of legal tax-loss harvesting and the controversial persistence of wash trading, particularly in unregulated exchanges. Evidence suggests that regulatory uncertainty and inconsistent tax treatment across jurisdictions drive strategic investor responses and, in some cases, unintended compliance gaps. This study underscores the need for updated tax frameworks capable of addressing the unique characteristics of digital assets. The analysis contributes to the broader discourse on how taxation shapes market behavior in emerging financial ecosystems
Mapping the Tax Planning Incentives Behind Royalty Flows: A Qualitative Synthesis of Network Analysis, Gravity Models, and Multinational Profit Shifting Strategies Yessica Amelia; Rizal, Muhammad
International Journal of Management, Accounting & Finance (KBIJMAF) Vol. 3 No. 2 (2026): April: 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.v3i2.431

Abstract

This qualitative literature review examines how tax planning incentives shape international royalty flows by synthesizing insights from network analysis, gravity models, and the literature on multinational profit shifting. The review highlights that royalty payments are not solely driven by economic fundamentals such as market size, innovation intensity, or bilateral trade costs, but are systematically influenced by corporate income tax differentials, withholding taxes, and the structure of international tax treaty networks. Network-based approaches reveal the central role of conduit jurisdictions and treaty shopping routes in facilitating the redirection of royalty flows, while gravity models provide counterfactual benchmarks to identify deviations attributable to tax-motivated behavior. The synthesis further shows that profit shifting via intellectual property relocation, although smaller in scale than other channels, generates non-trivial revenue losses and remains structurally embedded in the international tax system. Overall, the study underscores the value of integrating network and gravity frameworks to better understand royalty-based tax planning and its policy implications

Page 5 of 5 | Total Record : 48

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