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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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A measurement tool to explore customer willingness to use the MyTelkomsel Super App through expected service synergies Muharlis, Muharlis; Indrawati, Indrawati
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.v3i1.3251

Abstract

Purpose: The adoption of Super Apps in the digital service landscape has become increasingly prevalent, yet limited studies have explored the factors influencing users’ willingness to use the Super App. This research aims to address this gap by developing a valid and reliable measurement tool to assess the determinants of customer willingness to use the MyTelkomsel Super App through Expected Service Synergies as the mediating variable. Research/methodology: Drawing upon the framework by Fang, Liao, and Li (2024), the study incorporates established constructs such as Perceived External Prestige, Brand Competence, Complementarity, Compatibility, and Perceived Fit. A key modification involves the addition of Trust to enhance the model's explanatory power. A pilot test, involving 30 MyTelkomsel users, was conducted to evaluate the instrument's validity and reliability using Corrected Item-Total Correlation and Cronbach’s Alpha. Results: The results confirm that all 14 constructs and 48 items meet the criteria for Corrected Item-Total Correlation and Cronbach’s Alpha, indicating that this measurement is deemed suitable for future large-scale empirical research. Conclusions: This study successfully develops a reliable and valid measurement tool for assessing customer willingness to use the MyTelkomsel Super App, with Expected Service Synergies serving as a mediating variable. Limitations: This study is limited to pilot testing involving only 30 users, which may affect the generalizability of the results. Contribution: The research contributes to the literature by introducing an extended measurement model tailored to Super App contexts, supporting future empirical studies and practical implementation in digital service development.
The use of UTAUT model to understand user intention and user behavior of mobile banking BIMA PT Bank Jateng Putro, Christophorus Bagus Ratnanto; Sugiat, Maria Apsari
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.v3i1.3252

Abstract

Purpose: This study aims to explore the factors influencing users’ behavioral intention and actual usage behavior of the BIMA mobile banking application by PT Bank Jateng. It applies the Unified Theory of Acceptance and Use of Technology (UTAUT), enriched with contextual variables including mobile self-efficacy, perceived enjoyment, and user satisfaction. Research/methodology: A quantitative method was adopted through a structured survey of 384 BIMA users. Data were analyzed using Structural Equation Modeling (SEM) via SmartPLS. Validity and reliability were tested using AVE and Composite Reliability, while model fit was assessed through SRMR, NFI, R², and Q² values. Results: Out of 13 hypothesized relationships, 10 were supported. Mobile self-efficacy significantly influenced perceived enjoyment, which in turn strongly affected performance expectancy, effort expectancy, and satisfaction. Consumer satisfaction emerged as the most influential factor affecting intention to use, which subsequently impacted usage behavior. Social influence and facilitating conditions also significantly influenced behavioral outcomes. However, performance expectancy did not significantly influence satisfaction, and both effort expectancy and facilitating conditions showed no significant impact on intention to use. Conclusions: Emotional factors like perceived enjoyment and satisfaction, along with social influences, play a more dominant role than purely functional factors (e.g., effort or performance expectancy) in determining adoption and continued use of mobile banking. The findings suggest a shift from technical-centric to user experience-centric approaches in digital banking development. Limitations: This study focuses solely on the BIMA mobile banking app using a cross-sectional design and PLS-SEM method. It does not account for moderating or mediating variables and may limit generalizability beyond the study context. Contribution: The study extends the UTAUT model by adding emotional and contextual factors to better explain mobile banking usage and offers practical insights for improving user experience and digital adoption in regional banking.
Review of scenario planning and future strategy of PT. Telkomsel's fixed mobile convergence (FMC) service implementation Riawan, Teguh Bayu Aji; Pasaribu, Rina Djunita; Sutjipto, Moh. Riza
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.v3i1.3253

Abstract

Purpose: This abstract provides a brief overview of a review article that explores the scenario planning approach and future strategies for the implementation of Fixed Mobile Convergence (FMC) services by PT. Telkomsel. This study aimed to analyze the limitations and contributions of scenario planning in shaping future strategies for FMC service implementation. Research methodology: This study uses a scenario planning method that aims to identify the driving forces for the future of the telecommunications industry in Indonesia in 2030 and then formulates a scenario for the future of telecommunications services in Indonesia. These scenarios are used as the basis for recommendations for PT. Telkomsel's business strategy for implementing FMC services, which is carried out through a qualitative approach. Results: The research results found that, in the future, network coverage and technology will no longer be a competitive advantage for telecommunications companies in Indonesia. The research results show four possible future scenarios for the telecommunications industry in Indonesia: New Glory, Win Back Domination, Digital Colonialism, and Business as Usual. Conclusion: PT. Telkomsel must always invest in additional infrastructure to meet customer bandwidth needs. The implementation of FMC services is crucial to increase the company's competitive advantage, but it requires careful anticipation of volatile, uncertain, complex, and ambiguous (VUCA) conditions to minimize future business risks. Scenario planning becomes necessary to develop an adaptive and resilient corporate strategy. Limitation: This study is limited to scenario planning analysis based on qualitative data and focuses on Indonesia's telecommunications industry context toward 2030. Contribution: The study contributes to providing strategic insights and future-oriented recommendations for PT. Telkomsel to optimize FMC service implementation under potential industry changes.
Understanding continued BNPL usage behavior in e-commerce: extended UTAUT2 with usage intention mediation Wahyuningtyastuti, Indrajati; 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.v3i1.3254

Abstract

Purpose: This study aims to utilize an enhanced UTAUT2 model to examine the determinants influencing Indonesian customers' intentions and behaviors regarding the continued use of BNPL e-commerce services. Research/methodology: A quantitative cross-sectional survey was conducted with 450 users of BNPL services Indonesian e-commerce platforms, and the data were analyzed using structural equation modeling to assess direct and indirect relationships. Results: Performance expectancy, effort expectancy, trust, and habit significantly influenced continued usage, whereas perceived benefits and risks showed no significant impact among experienced digital users. Conclusions: Performance Expectancy, Effort Expectancy, and Trust are important drivers of the continued use of Buy Now Pay Later (BNPL) e-commerce services among Indonesian users, according to this study, which also shows that habit is the most important predictor of actual usage behavior. Limitations: The geographic breadth is limited to Indonesia, with possible selection bias toward current users, the sample focus on younger demographics impacts generalizability, and the cross-sectional methodology restricts causal inference. Contribution: This study contributes to fintech adoption theory by demonstrating the theoretical redundancy of traditional risk-benefit constructs in mature digital user contexts and emphasizing habit formation over initial adoption factors.
Maternal healthcare using IoT-based integrated medical device: Bangladesh perspective Kashem, Mohammod Abul; Ahmed, Marzia; Mohammad, Naderuzzaman
International Journal of Accounting and Management Information Systems Vol. 3 No. 2 (2025): August
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijamis.v3i2.3288

Abstract

Purpose: The main purpose of this study was to develop a low-cost integrated medical device. This device will help investigate the risk levels of pregnant patients and reduce the cost of medical diagnosis for poor countries such as Bangladesh, where maternal healthcare is a great concern. Research Methodology: A device equipped with multiple sensors was developed to collect raw data from pregnant patients. This data is transmitted to the cloud, where open-source algorithms process and analyze it to identify patient risk levels. Results: We developed the system, collected raw data from patients, and uploaded these data to our cloud system. The data were processed in the cloud, and the resultant data were presented in the form of graphs. From these graphs, the risk levels were determined. Conclusion: The IoT-based integrated device showed approximately 93% accuracy compared with conventional methods. It is a cost-effective, scalable, and adaptable solution that is suitable for maternal healthcare in developing countries. Features such as plug-and-play sensors, real-time cloud processing, and machine learning-based diagnostics make it a promising innovation for reducing maternal and infant mortality rates. Limitations: The device is designed solely for use in pregnant patients and requires authorization from health regulators. Some high-cost sensors were excluded to ensure affordability.. Contribution: The main contribution of this study is to minimize the costs involved in maternal healthcare in poor countries such as Bangladesh. This, in turn, controls the death of mothers and children by improving maternal healthcare facilities.
Personnel management information system in order to create up-to-date and integrated personel data and information in the personnel and Human Resources Agency in Malaka Regency Rahu, Kristina Yunita de; Neolaka, Melkisedek N. B. C.; Djaha, Ajis Salim Adang
International Journal of Accounting and Management Information Systems Vol. 3 No. 2 (2025): August
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijamis.v3i2.3291

Abstract

Purpose: This study discusses the personnel management information system in order to create up to date and integrated personnel data and information in the Personnel and Human Resources Development Agency in Malaka Regency. Research Methodology: This study adopted a qualitative approach. Data collection methods for this research will be conducted through interviews, observations, and document searches. The data analysis technique in this study is based on the theory of Miles and Huberman. Results: In the application of the human resources management information system in order to create up-to-date and integrated personel data and information in the Personel and Human Resources Development Agency of Malaka Regency, both input and process are still not good. In addition, there are inhibiting factors for the application of the personnel information system. Conclusions: The absence of SIMPEG hinders efficient personnel administration and prevents the agency from achieving its goal of delivering effective and professional civil service management. Limitations: Researchers find it difficult to make more detailed observations so that they cannot display more related data and information. Contribution: This research can be a scientific basis for evaluating the application of the personnel information system at the Personel and Human Resources Development Agency of Malaka Regency. In addition, this research can be scientific information for students of Public Administration Science.
IoT monitoring for PV system optimization in hospital environment application Andi, Kemas; Kusumanto, Raden; Yusi, Syahirman
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.v2i2.3310

Abstract

Purpose: This study aims to implement an Internet of Things (IoT)-based monitoring system to optimize photovoltaic (PV) system performance and ensure uninterrupted power supply for critical medical equipment, specifically ventilators and monitors, in the ICU room of RSI Siti Khadijah Palembang. Methodology/approach: The system uses on-grid solar panels connected to an Arduino-based IoT monitoring platform. The IoT system receives inputs from current and voltage sensors, enabling real-time supervision of solar panel output, battery status, and inverter performance. Automatic Transfer Switch (ATS) technology ensures seamless switching between PV and utility sources during periods of insufficient solar energy. Results/findings: The installed system demonstrates stable daily performance, with peak energy production reaching up to 400 Wp under optimal conditions. Real-time data from the IoT dashboard enables informed decision-making to maintain power supply continuity in the ICU. Voltage levels remained within a safe range for ICU operations throughout the test period. Conclusion: IoT integration enhances the reliability of hospital-based PV systems. The system proved effective in maintaining continuous energy delivery to life-saving equipment, reducing reliance on conventional UPS systems. Limitations: The current system lacks MPPT (Maximum Power Point Tracking) and thermal regulation, which could further optimize energy conversion efficiency under varying weather conditions. Contribution: This study provides a replicable model of IoT-enhanced PV deployment in hospital settings, offering valuable insights for renewable energy applications in critical infrastructure across tropical developing countries.
Mindful marketing: A marketing strategy for lingkar to support sustainability goals Sahisnu, Ramya Prajna; Zaim, Ilma Aulia
International Journal of Accounting and Management Information Systems Vol. 3 No. 2 (2025): August
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijamis.v3i2.3328

Abstract

Purpose: This study explores the implementation of mindful marketing as a strategic approach to harmonize business objectives with social and environmental values. It focuses on Du Anyam, an Indonesian social enterprise, to understand how marketing practices grounded in awareness, ethics, and sustainability contribute to building long-term stakeholder relationships. Research methodology: This study used a qualitative single-case approach, collecting primary data from in-depth interviews with internal stakeholders and secondary data from documents and digital platforms, analyzed thematically to explore Du Anyam’s mindful marketing in communication, distribution, and internal practices. Results: The study finds that Du Anyam implements mindful marketing through three main pillars—self-awareness, consumer-awareness, and impact-awareness—reflected in its storytelling, inclusive product design, and mission-aligned decision-making. However, challenges like digital distractions, workload pressure, and consumer price sensitivity hinder consistent mindful practices. Conclusions: Mindful marketing serves as a strategic compass for social enterprises to navigate market complexities while staying true to ethical values. Its effective practice requires organizational commitment, cultural alignment, and ongoing reflection to create shared value with stakeholders. Limitations: This study is limited to a single case within the Indonesian context, which may constrain the generalizability of its findings to other industries or cultural settings. Additionally, the analysis primarily reflects internal stakeholder perspectives and may not fully capture the diversity of consumer behavior. Contribution: This paper contributes to the evolving discourse on ethical and sustainable marketing by offering a contextualized understanding of mindful marketing practices in emerging economies. It also proposes a practical framework for social enterprises seeking to align marketing strategies with their broader purpose.
Comparative analysis of Black-Scholes and GARCH models using collar strategy for hedging in telecommunication industry (Telkom, Xl, Indosat) Soma, Abdul Mukti; Sitepu, Victor Bastanta
International Journal of Accounting and Management Information Systems Vol. 3 No. 2 (2025): August
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijamis.v3i2.3334

Abstract

Purpose: This study examines the implementation of option contracts in the Black-Scholes model by comparing historical volatility and GARCH volatility using a collar strategy on TLKM, EXCL, and ISAT shares for the 2007–2024 period, aiming to determine the most appropriate model under crisis and normal conditions. Research/methodology: The Black-Scholes model is applied with two volatility estimation methods historical and GARCH on options with 1-month and 3-month maturities, analyzed across crisis and non-crisis periods. Results: For TLKM, with a 1-month maturity, GARCH outperformed historical volatility except during the 2008–2009 crisis; for 3 months, historical volatility outperformed in 2007, 2008–2009, and 2023–2024. For EXCL, historical volatility outperformed at 3 months in all conditions and at 1 month during crises; GARCH outperformed at 1 month in non-crisis periods. For ISAT, GARCH outperformed at 1 month except during the 2008–2009 crisis; historical volatility outperformed at 3 months during the non-crisis periods of 2007, 2023–2024, and the 2008–2009 crisis. Conclusions: Performance varies by volatility method, maturity, and market condition. GARCH tends to perform better for short-term maturities in non-crisis periods, while historical volatility performs better for longer maturities and certain crisis periods. Limitations: This study is limited to TLKM, EXCL, and ISAT stocks from 2007–2024, using only Black-Scholes and GARCH models with collar strategy, and may not generalize to other sectors or instruments. Contribution: The study offers empirical evidence on optimal volatility modeling for hedging in Indonesia’s telecommunications sector.
The deposit policy of commercial banks in Uzbekistan and the factors for enhancing its effectiveness Shavkatovna, Komilova Mukammal
International Journal of Accounting and Management Information Systems Vol. 3 No. 2 (2025): August
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijamis.v3i2.3413

Abstract

Purpose: This study aims to examine the deposit policy of commercial banks in Uzbekistan within the framework of the 2020–2025 banking system reform strategy. It seeks to identify the key factors influencing deposit volumes, assess the effectiveness of current policies, and provide recommendations for strengthening deposit mobilization in line with international benchmarks. Research methodology: The research employed a mixed-methods approach, including statistical analysis of deposit shares in banks’ liabilities, comparative analysis with developed countries, theoretical review of deposit policy frameworks, and empirical illustrations from leading commercial banks such as TBC Bank, Xalq Bank, and InFinBank. Results: The findings show fluctuations in the share of deposits in liabilities, from 45.05% in 2020 to 37.2% in 2021, recovering to 45.4% in 2023 before slightly declining in 2024. Interest rate policies, ranging from 19% to 27%, flexibility of terms, and the level of public trust were identified as the most significant factors influencing deposit growth. Comparisons indicate that Uzbekistan still lags behind developed countries, where deposits account for 60–70% of liabilities. Conclusions: Effective deposit policy needs fair rates, transparency, financial literacy, digital banking, deposit insurance, state-bank reforms, and customer focus.. Limitations: The study’s 2020–2025 Uzbekistan scope and reliance on secondary data limit broader generalization and depth of behavioral insights. Contribution: This research contributes to banking policy studies by highlighting the strategic role of deposit mobilization in financial stability and providing practical recommendations to enhance competitiveness and trust in Uzbekistan’s banking sector.

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