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International Journal of Accounting and Management Information Systems
Published by Goodwood Publishing
ISSN : -     EISSN : 26562448     DOI : https://doi.org/10.35912/ijamis
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
The International Journal of Accounting and Management Information Systems (IJAMIS) is an international, peer-reviewed, and scholarly journal, which publishes well-developed articles that examine the rapidly evolving relationship between accounting and information technology as well as between management and information technology. A vital aim of IJAMIS is to bridge the gap between theory and practice of accounting and management information systems. The scopes of the journal include, but are not limited to, the following fields: 1. Integration of information systems planning into business plans 2. Business globalization and information technology 3. Relationship between information technology and organizational performance and structures 4. Enterprise-wide systems architectures and infrastructures 5. Electronic commerce and net-enabled organizations 6. Robustness and security of information-technology infrastructures 7. Information systems for competitive positioning 8. Business processes and management enabled by information technology 9. Business value of information technology 10. information resource management 11. Informational support of collaborative work 12. Knowledge management, organizational learning, and organizational memory 13. Systems sourcing, development, and stewardship in organizations 14. The human element in organizational computing 15. Data and knowledge based system architectures
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 31 Documents
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Comparison of black-scholes models using historical volatility and garch volatility in collar strategy as hedging efforts for towr and tbig stocks Rikumahu, Brady; Akhmad, Mu’arif Fandhi
International Journal of Accounting and Management Information Systems Vol. 1 No. 2 (2023): August
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijamis.v1i2.3043

Abstract

Purpose: This study aims to examine the implementation of option contracts using the Black-Scholes model with Historical Volatility and GARCH Volatility through a collar strategy, as a means of protecting stock value in the telecommunications sector. The research focuses on managing risk in stock investments, particularly for TOWR and TBIG stocks, in both crisis and non-crisis conditions. Research methodology: The study applies the Black-Scholes model using two types of volatility—Historical and GARCH—within a collar strategy framework to evaluate its effectiveness in mitigating risks associated with TOWR and TBIG stocks under varying market conditions. Results: For TOWR stocks, GARCH performs better in non-crisis conditions with three-month maturity, while Historical Volatility is superior in some shorter-maturity scenarios under both market conditions. For TBIG stocks, GARCH outperforms in all crisis scenarios with three-month maturity, whereas Historical Volatility leads in certain stable, short-term conditions. Conclusion: The effectiveness of volatility methods in the Black-Scholes model depends on stock type, market conditions, and maturity, with GARCH better for high volatility and longer terms, while Historical suits stable, short-term scenarios. Limitation: The study is limited to two telecommunications stocks and does not include empirical testing using live trading data, which could provide deeper validation of the proposed strategies. Contribution: This research contributes to the understanding of how investment strategies like collar options can be optimized using appropriate volatility models. Investment involves the allocation of money or capital with the aim of gaining profit.
Proposed contract manufacturing strategy for Baby Food Industry using Kepner-Tregoe and Analytic Hierarchy Process (AHP) Approach Zahara, Dhenok Puspita; Yudoko, Gatot
International Journal of Accounting and Management Information Systems Vol. 2 No. 1 (2024): February
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijamis.v2i1.3044

Abstract

Purpose: This study aims to determine the most appropriate contract manufacturing strategy for PT. SA to ensure sustainable fulfillment of its MA baby food products, amidst regulatory changes and operational risks from overseas production. Methods: A mixed-method approach was employed, integrating qualitative methods (interviews and FGDs with Subject Matter Experts using Kepner-Tregoe and Why Tree analysis) and quantitative techniques through the Analytic Hierarchy Process (AHP). The criteria used for decision-making included cost, schedule, delivery, capacity, capability, and quality. Results: The AHP analysis identified schedule (32.95%) and cost (30.31%) as the most influential criteria. For short-term resolution, the strategy “Produce in existing contract manufacturing and distribute using a 3rd party trader” scored the highest (49.56%). For long-term sustainability, “Terminate existing manufacturing and produce in alternative local contract manufacturers in Indonesia” was the optimal choice (31.55%). Conclusion: Selecting the right strategy helps mitigate sales loss risk (up to IDR 97 billion annually), ensures product availability, and aligns with government import restrictions. Each alternative was evaluated for feasibility, risks, and potential savings. Limitation: This study is specific to PT. SA’s baby food segment and may not fully generalize to other industries or products with different supply chain dynamics or regulatory constraints. Contribution: The study contributes a structured decision-making model using Kepner-Tregoe and AHP to optimize contract manufacturing strategies, supporting firms in navigating supply chain disruptions under regulatory pressure.
Evaluation of the performance of crowdfunding sharinghappiness.org in mobilizing the active role of the community to achieve SDGS 1.1 Lubis, Ratna Lindawati; Sahidan, Sahidan
International Journal of Accounting and Management Information Systems Vol. 2 No. 1 (2024): February
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijamis.v2i1.3046

Abstract

Purpose: This study aims to evaluate the effectiveness of SharingHappiness.org, a crowdfunding platform in Indonesia, in mobilizing community participation to support the achievement of SDG 1.1, which focuses on eradicating extreme poverty. Research methodology: The research employs a qualitative approach using in-depth interviews with five key stakeholders (platform managers, donors, and campaigners), supported by thematic analysis and triangulation. Questionnaires were also distributed to 57 donors and campaigners to strengthen the analysis through mixed data validation. Results: Findings reveal that donor trust, ease of transaction, transparency, influencer influence, brand awareness, and inclusivity are critical success factors. While SharingHappiness.org has shown commendable performance in these areas, it still lags behind larger platforms such as Kitabisa.com in terms of donation volume, donor base, and campaign success rate. However, SharingHappiness.org demonstrates higher operational efficiency per employee. Conclusions: The study concludes that strengthening transparency, improving UI/UX, expanding strategic partnerships, and enhancing long-term impact reporting are essential to increasing community participation and aligning better with SDG 1.1 goals. Limitations: The study is limited by its qualitative scope and focus on a single platform, which may reduce generalizability to other crowdfunding contexts. The quantitative comparison with competitors is based on publicly available data, which may lack full accuracy. Contribution: This research contributes to the literature on digital philanthropy and SDG implementation in developing countries by providing an evaluative framework for assessing crowdfunding effectiveness in promoting social inclusion and poverty alleviation.
Flipbook-based personal development information service model for enhancing self-awareness in late adolescents Heriyah, Heriyah; Bundu, Patta; Annas, Suwardi
International Journal of Accounting and Management Information Systems Vol. 2 No. 1 (2024): February
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijamis.v2i1.3208

Abstract

Purpose: This study aimed to develop a flipbook-based personal development information service model and examine the increase in self-awareness of late adolescents as a measure of its effectiveness Research/methodology: This research used development research methods with an ADDIE design model. The instruments used in this study were validation and practicality sheets, model needs analysis questionnaires, self-awareness questionnaires, interviews, and observations. The data processing used in this research was based on the model's validity and practicality, and N-gain test analysis and Paired Sample t-test using SPSS version 24 were also carried out to evaluate effectiveness. Results: The research results obtained are as follows: 1) assessment of the feasibility of the flipbook-based personal development information service model shows a high validity category with an average value of 91%, and its practicality is considered very practical to use with an average value of 87%; 2) assessment of effectiveness, there is a Sig.2 tailed value of 0.000 < 0.025, so Ho is rejected, and Ha is accepted, as well as an increase in the average (Gain) of pre- and post-test data of 0.60, which is classified as a medium criterion. Based on the research results, the developed product model is effective and contributes to increasing self-awareness among high school students in their late adolescence. Conclusions: The flipbook-based personal development information service model is proven to be valid, practical, and effective in enhancing self-awareness among late adolescents. The product development follows the ADDIE framework and meets the criteria of high validity (91%), high practicality (87%), and effectiveness (N-gain = 0.60; Sig. = 0.000), indicating a statistically significant improvement in students' self-awareness. Limitations: This study is limited to high school students in South Tangerang and does not generalize across broader adolescent populations. The implementation relies on digital literacy and access to stable internet, which may not be consistent across various educational contexts. Contribution: This study introduces a validated flipbook-based model that enhances self-awareness in adolescents through accessible and interactive guidance services.
Understanding financial management as a determining factor for the success of MSMEs: A qualitative study Kaban, Meileginta
International Journal of Accounting and Management Information Systems Vol. 2 No. 1 (2024): February
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijamis.v2i1.3210

Abstract

Purpose: This study aims to explore the understanding of financial management among micro, small, and medium enterprises (MSMEs) and how such understanding influences the success and sustainability of their business. The primary focus is to identify the key financial management factors considered essential by MSME owners and the challenges they face in implementing effective financial practices. Research/methodology: This research employs a qualitative literature review methodology to analyze relevant studies, reports, and articles related to MSME financial management. This study synthesizes insights from various sources to provide a comprehensive understanding of the current practices, challenges, and factors that contribute to the financial success of MSMEs. Results: The findings indicate that a solid understanding of financial management, including cash flow management, transaction recording, and long-term financial planning, is crucial for MSME success. Despite the recognition of its importance, many MSME owners face barriers such as a lack of financial knowledge, limited access to financial resources, and reliance on manual accounting methods. Moreover, many fail to engage in long-term financial planning, which impedes their ability to manage risks and plan for business expansion effectively. Conclusions: Understanding financial management is vital for MSME success. However, limited literacy, resources, and manual practices hinder effective implementation, highlighting the need for targeted support and education. Limitations: This study is limited to a qualitative literature review, which may not capture the full range of experiences of MSME owners across different sectors or regions. Contribution:. This research provides valuable insights for MSME owners, financial institutions, and policymakers to understand the critical role of financial literacy and provide better support for MSMEs.
Analysis of acceptance and use of the NCX application using the UTAUT2 modification model at Telkom Indonesia Hadi, Fikrian; Noviaristanti, Siska
International Journal of Accounting and Management Information Systems Vol. 2 No. 2 (2024): August
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijamis.v2i2.3224

Abstract

Purpose: This study aims to examine user evaluations of factors influencing the use of the NCX application and their impact on behavioral intention and usage. Using the modified UTAUT2 model, the study focuses on Telkom CFU Enterprise, which delivers ICT services such as connectivity, cloud, and digital platforms. NCX, a CRM application, supports CFU Enterprise operations. Method: This application can be used to manage the customer data. This study uses the modified UTAUT2 model, which is a development of the UTAUT2 model that adds compatibility and personal innovativeness constructs. Results: This study is expected to provide useful insights to increase the adoption and use of the NCX application in the Telkom CFU Enterprise environment. Conlusion: Key variables from the modified UTAUT2 model, including compatibility and personal innovativeness, significantly affect user intention and behavior, providing guidance for improving NCX engagement. Limitation: The research is limited to the CFU Enterprise environment and may not be generalizable to other units or industries. The use of cross-sectional data also restricts the ability to observe behavioral trends over time. Contribution: This study contributes to the extension of UTAUT2 by validating additional constructs in a corporate CRM context. It also offers practical recommendations for improving technology acceptance within enterprise environments through strategic alignment with user needs and characteristics.
OEE improvement through reducing start up duration using lean six sigma methodology in manufacturing Khisbulloh, Wijaya; Yudoko, Gatot
International Journal of Accounting and Management Information Systems Vol. 2 No. 2 (2024): August
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijamis.v2i2.3225

Abstract

Purpose: This research focuses on improve OEE by reducing start-up duration using Lean Six Sigma methodology. By applying Lean Six Sigma tools and techniques, manufacturers can systematically analyse the start-up process, identify root causes of delays, and implement targeted improvements. Methodology/approach: The research presented in this journal comprises a comprehensive study conducted within a manufacturing setting to demonstrate the effectiveness of the proposed approach. The study involves the collection and analysis of data related to start-up durations, downtime reasons, and other relevant parameters. Through the DMAIC (Define, Measure, Analyse, Improve, Control) framework of Lean Six Sigma, the root causes of prolonged start-up durations are identified and addressed. Results: The results demonstrate the potential for significant OEE improvements through the elimination of bottlenecks and inefficiencies in the start-up process. Manufacturers can leverage the findings of this research to develop strategies that enhance operational effectiveness, increase production output, and ultimately drive competitive advantage in the dynamic landscape of modern manufacturing. Conclusions: Lean Six Sigma, through the DMAIC approach, effectively reduces start-up time and improves OEE. Addressing root causes leads to better equipment utilization and increased productivity. Limitations: This research limitation is only for manufacturing or production area that having OEE as their main key performance indicator. Contribution: This research will contribute to the manufacturing operation excellency.
Business model innovation of IT management consulting companies based on SAP ERP technology in Indonesia SW, Blasius Febrianus Dwi; Noviaristanti, Siska
International Journal of Accounting and Management Information Systems Vol. 2 No. 2 (2024): August
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijamis.v2i2.3226

Abstract

Purpose: This study aims to examine how IT management consulting companies in Indonesia innovate their business models based on SAP ERP technology to remain competitive and adaptable amidst digital transformation demands. It explores the influence of technology, customer needs, profitability, and infrastructure on the evolution of their business strategies. Research methodology: The study employs a qualitative descriptive approach using purposive and snowball sampling techniques. Data were collected through in-depth interviews and observations with top executives and senior consultants from three leading IT consulting firms: PT. Soltius Indonesia, PT. Sigma Cipta Caraka (Telkom Sigma), and PT. Wilmar Consultancy Services. Business Model Canvas (BMC) and Pivot Theory were used as the analytical frameworks to evaluate business model changes and innovation scores. Results: The findings reveal that the consulting companies have shifted from traditional project-based models to data-driven, cloud-based, and subscription-oriented service models. Four main pivot dimensions resource-driven, offer-driven, customer-driven, and finance-driven underpin this transformation. Strategic innovations include co-creation approaches with clients, preconfigured ERP packages, KPI-based outcome services, and integration of AI, cloud, and analytics. These changes enable the companies to address growing demands for digitalization, efficiency, and insight-based decision-making. Conclusions: Business model innovation enables IT consulting firms in Indonesia to adapt to digital transformation. By shifting to cloud-based, data-driven, and subscription models, they enhance flexibility, efficiency, and client value. Success depends on technology, customer needs, and organizational readiness, positioning these firms as strategic partners in digitalization. Limitations: This study is limited to three case studies and relies on qualitative data, which may not capture the full spectrum of innovation practices across the broader consulting industry. The findings are context-specific and may not be generalizable without further quantitative validation. Contribution: This study offers a strategic reference for IT consultants to adapt their business models through innovation aligned with digital trends.
Analysis of factors influencing the adoption of MyTens application with the unified theory of acceptance and use of technology 2 (UTAUT 2) model on account managers at Telkom Indonesia Wiryawan, Yosef Febri; Tricahyono, Dodie; Awaluddin, Muhammad
International Journal of Accounting and Management Information Systems Vol. 2 No. 2 (2024): August
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijamis.v2i2.3229

Abstract

Purpose: To support the Five Bold Moves strategy, Telkom Indonesia launched the MyTEnS application to streamline B2B processes for Account Managers (AM). This study investigates the factors influencing MyTEnS adoption and the moderating roles of Age and Job Tenure. Research methodology: A quantitative method was employed using the extended UTAUT-2 model, incorporating Personal Innovativeness and moderation by Age and Job Tenure. A total of 129 respondents participated, and data were analyzed using SmartPLS 3.0 with path analysis. Results: Effort Expectancy, Hedonic Motivation, and Personal Innovativeness significantly influence Behavioral Intention. Facilitating Conditions and Behavioral Intention significantly affect Use Behavior. Meanwhile, Performance Expectancy, Social Influence, and Habit show no significant effect on Behavioral Intention. Moderating effects of Age and Job Tenure were significant only in the relationship between Facilitating Conditions and Behavioral Intention. Conclusions: Personal Innovativeness emerged as the strongest predictor of Behavioral Intention, followed by Hedonic Motivation and Effort Expectancy. Behavioral Intention is the most significant factor influencing actual system usage. Limitations: The study is limited by its cross-sectional design and focus on a single organization. Some hypotheses were unsupported, possibly due to limited construct measurement. Contribution: This study extends the UTAUT-2 model with new variables and offers insights into B2B technology adoption within a telecommunications context.
The Impact of Customer Relationship Management on Customer Loyalty with Customer Satisfaction as a Mediating Variable at Telkomsel Partner Outlets in Banjar City Rachman, Mochamad Arif; Ariyanti, Maya
International Journal of Accounting and Management Information Systems Vol. 3 No. 1 (2025): February
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijamis.v3i1.3242

Abstract

Purpose: The internet's rise has made fast communication essential. This study explores how Telkomsel's CRM affects customer satisfaction, with loyalty as a mediating factor at partner outlets in Banjar City. Research methodology: This quantitative study involved 145 purposively selected respondents and used SEM-PLS for data analysis. Results show that CRM positively affects customer satisfaction and lo  yalty, with satisfaction also mediating the CRM–loyalty relationship. Results: These results indicate the importance of CRM strategies in fostering long-term customer loyalty by enhancing satisfaction through personalized and responsive services. The study highlights the need for Telkomsel and similar companies to continually invest in CRM technologies and strategies to adapt to evolving customer needs and maintain a competitive edge in the telecommunications industry. alignment with user needs and characteristics. Conslusion: CRM significantly enhances customer satisfaction and loyalty. Satisfaction also mediates the relationship between CRM and loyalty, highlighting the need for responsive and personalized services. Limitation: The study is limited to Telkomsel outlets in Banjar City and uses purposive sampling, reducing generalizability. Other factors like service quality or brand trust were not examined. Contribution: This study confirms the mediating role of satisfaction in CRM–loyalty links and offers practical insights for improving CRM strategies in the telecom sector.

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