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International Journal of Accounting, Management, and Economics Research : Ijamer
Published by Universitas Dian Nuswantoro
ISSN : 29886392     EISSN : 29886406     DOI : 10.56696/
Core Subject : Economy, Education, Social,
Economics, Econometrics & Finance Social Sciences Other
International Journal Of Accounting, Management, And Economics Research (IJAMER) ; an electronic international journal, provides a forum for publishing the original research articles, review articles from contributors, and the novel technology news related to management, accounting and economic. This journal is published 2 (two) a year, namely the Juny, and December editions.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 47 Documents
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Service Quality and Emotional Experience as Key Drivers of E-Wom in the Hospitality Sector Muhammad Zain Maajid; Mahmud Mahmud; Tubagus Achmad Darodjat
Jurnal Telekomunikasi dan Informatika Lbh. 3 Àir. 1 (2025): International Journal Of Accounting, Management, And Economics Research (IJAME
Publisher : Fakultas Ekonomi dan Bisnis Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/ijamer.v3i1.163

Abstract

This study aims to examine the effect of service quality and positive emotional experience on customer satisfaction and positive eWOM at Patra Semarang Hotel & Convention. Service quality and positive emotional experience are considered important factors that can increase customer satisfaction and influence the behavior of sharing positive experiences through digital platforms. The research method used is a quantitative approach using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS). Data were collected through an online questionnaire distributed to 181 respondents who had stayed at the hotel. The results showed that service quality has a significant positive effect on customer satisfaction and positive eWOM. Positive emotional experience also has a significant effect on customer satisfaction, but does not have a direct effect on positive eWOM. In addition, customer satisfaction is proven to function as a mediator connecting service quality and positive eWOM. These findings underline the importance of improving service quality and attention to customer emotional experiences to encourage them to share positive experiences online. The implications of this study suggest that hotel managers need to prioritize service quality and create pleasant emotional experiences to increase customer satisfaction and utilize positive eWOM as an effective promotional tool. This research contributes to theory development in hospitality, by providing a deeper understanding of the role of service quality and emotional experiences in creating customer satisfaction and positive experience sharing behavior.
Modeling the Drivers of Online Purchase Decisions: An Empirical Study of Shopee Users in Indonesia Hikmah, Ananda Mutiara; Mahmud, Mahmud; Darodjat, Tubagus Achmad
Jurnal Telekomunikasi dan Informatika Lbh. 3 Àir. 1 (2025): International Journal Of Accounting, Management, And Economics Research (IJAME
Publisher : Fakultas Ekonomi dan Bisnis Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/ijamer.v3i1.164

Abstract

This study aims to analyze the factors influencing consumer purchasing decisions on the Shopee marketplace. Shopee was chosen as the research object because it is one of the largest e-commerce platforms in Indonesia, rapidly growing through digital marketing strategies, free shipping promotions, and interactivefeatures such as customer reviews and live chat. Given its extensive user base, particularly among university students, it is essential to examine the role of online reviews, trust, ease of use, and service quality in shaping purchasing decisions on Shopee.The research employed a quantitative approach using a Likert -scale questionnaire as the main instrument. Data were collected from 150 student respondents in Semarang who had purchased products from Shopee more than twice, with an age range of 20–23 years. Purposive sampling was applied, and the data were analyzed usingSPSS through validity and reliability tests, classical assumption tests, multiple linear regression analysis, and hypothesis testing (t-test and F-test) to assess the relationships among variables.The findings reveal that all four independent variables—online reviews, trust, ease of use, and service quality—have a positive and significant effect on consumer purchasing decisions on Shopee. Collectively, these variables explained 88.7% of the variance in purchasing decisions, with trust and service quality emerging as the most influential factors. These results emphasize that strengthening consumer trust, ensuring credible online reviews, and enhancing service quality are crucial strategies for Shopee to maintain customer loyalty and improve competitiveness in the e-commerce industry.
A Mediation Analysis of Work Engagement in the Relationship between Transformational Leadership, Organizational Culture, and OCB Wijaya, Irvan; Darmi Astuti, Sih; Eko Waluyo, Dwi; Nur Chasanah, Amalia
Jurnal Telekomunikasi dan Informatika Lbh. 3 Àir. 2 (2025): International Journal Of Accounting, Management, And Economics Research (IJAME
Publisher : Fakultas Ekonomi dan Bisnis Universitas Dian Nuswantoro

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

Abstract

Human resources are the most important and determining assets in an organization. Human resources who are competent, highly motivated and able to work well are the resources needed by the company. Organizational citizenship behavior (OCB) is a concrete form of an employee in every company or organization to lighten the workload of other colleagues, without forgetting the main work that must be done by that individual. Many factors influence OCB, including work engagement, leadership and organizational culture. This research aims to examine the influence of Work Engagement, Leadership and Organizational Culture variables on OCB in PT Fajarmas Murni employees. The population used in this research were all employees of PT Fajarmas Murni who had worked for at least 2 years. The sample in this study was 164 respondents. Data was collected using a survey method using a questionnaire. This research uses Structural Equation Modeling (SEM) data analysis techniques which are operated using the SmartPLS 3 program. The results of the research show that Organizational Culture and Work Engagement have a significant effect on OCB, while transformational leadership has no significant effect and Transformational Leadership has a significant effect on Work Engagement while Organizational Culture does not have a significant effect on work engagement.
How GCG, Profitability, Firm Size, Leverage Affect the Value Company of IDX-Listed Consumer Products Companies? Gotama Tie, Vivin; Indah Hernawati, Retno
Jurnal Telekomunikasi dan Informatika Lbh. 3 Àir. 2 (2025): International Journal Of Accounting, Management, And Economics Research (IJAME
Publisher : Fakultas Ekonomi dan Bisnis Universitas Dian Nuswantoro

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Abstract

This research is aimed at analyzing the effect of institutional ownership, profitability, firm size, and leverage on firm value in the consumer products sector-the period of listed on the IDX during 2015-2024. The type of research conducted here is quantitative. The data analysis used in this study is multivariate linear regression analysis. The sampling used in this research is purposive sampling, where a sample of 50 firms was taken for re-testing outlier identification purposes. Based on the results of the multiple linear regression tests, it could be seen that, though institutional ownership did not affect significantly the value of the firm, profitability proxied by ROE bore a positive and significant impact, showing that the capability to generate profit from equity was one of the needed capabilities of a firm-a crucial aspect which may draw the attention of investors. Firm size made a negative signif-icant impact, while its leverage had a negative and significant relationship, showing that the market looked at increasing debt as a financial risk instead of evidence of growth. These findings support the view that profitability and financial stability are the chief determinants of company value within Indo-nesia's consumer products industry.
Implementation of Green Accounting and Material Flow Cost Accounting in Supporting Sustainable Development Artamevia Pamudya, Fani; Yudha Tama, Riz; Summaryati, Anna
Jurnal Telekomunikasi dan Informatika Lbh. 3 Àir. 2 (2025): International Journal Of Accounting, Management, And Economics Research (IJAME
Publisher : Fakultas Ekonomi dan Bisnis Universitas Dian Nuswantoro

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Abstract

This study aims to examine the influence of green accounting and material flow cost accounting on sustainable development in palm oil companies listed on the Indonesia Stock Exchange (IDX) from 2015 to 2023. The sample consists of five companies observed over a nine-year period, resulting in a total of 45 data points. The analysis was conducted using WarpPLS version 7.0, including model fit testing, the calculation of the coefficient of determination, predictive relevance assessment, and hypothesis testing. The findings reveal that both green accounting and material flow cost accounting have a significant effect on sustainable development in the palm oil industry.
The Effect of Accountability, Work–Life Balance, and Independence on Audit Quality at Public Accounting Firms (KAP) in Pekanbaru Zahra Darmayati Ginting, Siti; Ramashar, Wira
Jurnal Telekomunikasi dan Informatika Lbh. 3 Àir. 2 (2025): International Journal Of Accounting, Management, And Economics Research (IJAME
Publisher : Fakultas Ekonomi dan Bisnis Universitas Dian Nuswantoro

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Abstract

Audit reports are an important part of the company, so the quality of good audit results must be maintained. To maintain audit quality, an auditor who has accountability, work life balance and independence is needed. Therefore, the purpose of this study is to examine the direct relationship between accountability, work life balance and independence in relation to audit quality, especially KAP in Pekanbaru City. The research methodology used in this study used a quantitative approach with primary data types obtained through distributing questionnaires. In this study used saturated sampling techniques with a total sample of 47 people. In addition, SPSS version 26 is used as a data analysis tool. Based on the results of hypothesis testing with a significance level of 5% it is known that accountability, work life balance and independence have a positive effect on audit quality at KAP Pekanbaru. In general, the three dependent variables have a positive effect on audit quality at KAP Pekanbaru.
The Effect of Management Accounting Systems, Organizational Culture on Managerial Performance of Business Strategy as Moderation (Case Study At Pt. Xxx (Persero) Tbk ) Sugeng Hartanto, Alik; Susilowati Mardjono, Enny
Jurnal Telekomunikasi dan Informatika Lbh. 3 Àir. 2 (2025): International Journal Of Accounting, Management, And Economics Research (IJAME
Publisher : Fakultas Ekonomi dan Bisnis Universitas Dian Nuswantoro

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Abstract

This study aims to analyze the influence of management accounting systems and organizational culture on managerial performance, with business strategy as a moderating variable. The research was conducted at PT. XXX (Persero) Tbk, one of the leading construction companies in Indonesia. A quantitative research method with a survey approach was employed, involving 100 respondents consisting of managers and mid-level employees. Data were collected through questionnaires and analyzed using multiple linear regression and moderated regression analysis (MRA). The results indicate that the management accounting system has a positive and significant effect on managerial performance, with a coefficient of β = 0.42 (p < 0.05). Organizational culture also positively and significantly influences managerial performance (β = 0.36; p < 0.05). Furthermore, business strategy was found to strengthen the influence of both the management accounting system and organizational culture on managerial performance, with interaction coefficients of 0.18 and 0.15, respectively (p < 0.05). This research provides important contributions to the management of PT. XXX (Persero) Tbk in enhancing managerial performance through effective management of accounting systems and organizational culture. It is hoped that the findings of this study can serve as a reference for other companies facing challenges in an increasingly competitive business environment.

Page 5 of 5 | Total Record : 47

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