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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 70 Documents
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The deposit policy of commercial banks in Uzbekistan and the factors for enhancing its effectiveness Komilova Mukammal Shavkatovna
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.
What Motivates Indonesian Customers to Transact with Specific Merchants? Investigating Preferences in the Brimo Application Using the UTAUT Model M. Rezky Dwi Putra; Heppy Millanyani
International Journal of Accounting and Management Information Systems Vol. 4 No. 1 (2026): February
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijamis.v3i2.3691

Abstract

Purpose: This study examines the key factors that motivate Indonesian customers to transact with specific merchants through the BRImo application. Despite having 35 million users, BRImo underperforms compared to m-BCA in transaction volume due to technical and usability issues. Methodology: Data were collected through online questionnaires distributed via social media to 400 respondents. The data were processed using Excel and analyzed using PLS-SEM to assess direct and indirect effects among UTAUT-related variables. Results: Only three of fourteen hypotheses were supported. Effort Expectancy significantly influences Behavioural Intention (T = 2.195; p = 0.028), Promotional Activities show the strongest effect (T = 213.548; p = 0.000), and Behavioural Intention significantly affects Use Behaviour (T = 9.698; p = 0.000). Traditional UTAUT predictors Performance Expectancy, Social Influence, and Perceived Enjoyment were not significant. Conclusion: BRImo adoption is driven primarily by ease of use and strong promotional activities. BRI should prioritize improving app performance and expanding promotional programs to increase user engagement and competitiveness. Limitations: The study uses self-reported online data and a sample limited to active social media users, which may limit generalizability. It also excludes contextual factors such as security, literacy, and cultural influences. Contributions: The study provides insight into mobile banking adoption in Indonesia, showing the limited relevance of traditional UTAUT variables and emphasizing the roles of usability and promotional strategies.
Factors Influencing the Adoption of Management Accounting Practices in Cameroon Fidelis Akanga; Dominic Roberts
International Journal of Accounting and Management Information Systems Vol. 4 No. 1 (2026): February
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijamis.v4i1.2404

Abstract

Purpose: This study aims to identify the factors that influence the adoption of Merchant Advisory Panels (MAPs) by organizations in Cameroon (a former German, British, and French colony) and how MAPs can help organizations to be resilient to internal and external environments. Methodology: This study used a case study approach and data were collected using 20 in-depth interviews with managers and accountants of private sector organizations in Cameroon and document review. Results: There is a considerable disparity in the adoption of MAP by organizations operating in Cameroon due to colonial heritage. Organizations in the English-speaking regions consider professional accountants, in contrast to those in French Cameroon. Owing to external factors, such as the Anglophone crisis, government intervention through price regulation, and the COVID-19 pandemic, organizations have adopted innovative MAPs to help them stay resilient. Conclusions: MAP plays a key role in decision-making organizations. However, in the case of Cameroon, differences in the use of accounting professionals mean that there is no consistency in decision making. The government should enact legislations and provide support for organizations to use accounting professionals to benefit organizations. Limitations: This study is limited to a few organizations in the two regions of the country. This means that their perceptions and use of MAP might differ for other organizations facing different situations. Contributions: Management accounting is one of the techniques used by organizations to govern themselves and make good decisions. Therefore, understanding how these practices play in different socioeconomic, cultural, and political settings is of great importance. This is exactly what this research achieves.
The Effect of Profitability and Leverage on Sustainability Report Disclosure: Evidence from Manufacturing Companies Listed on the Indonesia Stock Exchange, 2020–2024 Bella Fitri Melinia; Rhoma Iskandar; Syukri Hamdi
International Journal of Accounting and Management Information Systems Vol. 4 No. 1 (2026): February
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijamis.v4i1.4172

Abstract

Purpose: This study investigates the effects of profitability and leverage on sustainability report disclosure among manufacturing companies listed on the Indonesia Stock Exchange (IDX) between 2020 and 2024. Research Methodology: A quantitative descriptive-verificative design was used with secondary data from annual financial and sustainability reports. Profitability was measured by Return on Assets (ROA), leverage by the Debt to Assets Ratio (DAR), and sustainability report disclosure by the Sustainability Report Disclosure Index (SRDI) based on GRI-G4 standards. A purposive sample of 13 manufacturing companies resulted in 65 firm-year observations. Multiple linear regression was applied after classical assumption tests. Results: The simultaneous F-test indicates that profitability and leverage jointly and significantly affect sustainability report disclosures (F = 9.091, p < 0.001, R² = 0.521). Profitability (ROA) shows a significant negative effect (? = ?0.405, t = ?3.873, p < 0.001), while leverage (DAR) shows a significant positive effect (? = 0.177, t = 2.120, p = 0.038). Together, both variables explain 52.1% of the variance in sustainability disclosures. Conclusions: Profitability (ROA) and leverage (DAR) significantly influence sustainability report disclosure (SRDI) in Indonesian manufacturing companies, explaining 52.1% of their variance. Lower profitability and higher leverage are associated with more extensive sustainability disclosures. Limitations: The sample is limited to 13 manufacturing companies, and 47.9% of the variance is influenced by factors not included in the model. Contributions: The findings offer insights into how financial performance and capital structure affect non-financial disclosures, providing practical guidance for managers, investors, and regulators.
Determinants and Performance of Regional Development Planning: Evidence from Nduga Regency, Papua, Indonesia Hariman Usman; Elsyan R. Marlissa; Transna Putra Urip S
International Journal of Accounting and Management Information Systems Vol. 4 No. 1 (2026): February
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijamis.v4i1.4184

Abstract

Purpose: This study examines the factors influencing the performance of regional development planning in Nduga Regency and analyses the contribution of planning document consistency, integration, and quality. Research Methodology: A quantitative approach was employed using primary data collected through structured questionnaires administered to 56 respondents from 28 regional government organizations (OPDs) in Nduga Regency, via purposive sampling. Data were analyzed using structural equation Modelling based on Partial Least Squares (SEM-PLS) with WarpPLS 8.0 software, testing causal relationships among internal factors, external factors, and planning performance. Results: Internal factors, including document quality, process effectiveness, resource commitment, and implementation readiness, exerted a positive and significant effect on planning performance (P<0.01; R²=0.608; f²=0.608, large effect). External factors were positive but not statistically significant (P=0.08; R²=0.179; f²=0.179, medium effect). Conclusions: Internal organizational capacity and document alignment are the decisive determinants of regional development planning performance in the Nduga Regency. Despite extreme geographical isolation, endemic security disruption, and heavy fiscal dependency on the central government, the fundamental planning deficit is internal, with limited human resource competence, weak planning–budget linkage, and poor inter-agency coordination. Limitations: This study is limited by its focus on only 56 respondents from 28 regional government organizations (OPDs) in Nduga Regency, which may not fully represent the diverse perspectives across all regional departments. Contributions: This study provides valuable insights into the role of internal organizational capacity and document alignment in shaping regional development planning performance in the Nduga Regency.
Determinants of Regional Own-Source Revenue (PAD) and Its Implications for Local Budget Capacity: Evidence from Nduga Regency, Indonesia Kamius Gwijangge; Elsyan R. Marlissa; Transna Putra Urip S
International Journal of Accounting and Management Information Systems Vol. 4 No. 1 (2026): February
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijamis.v4i1.4185

Abstract

Purpose: This study analyzes the development and performance of Regional Own-Source Revenue (PAD), identifies structural and institutional factors causing its persistently low and unstable levels, and examines its implications for the Regional Revenue and Expenditure Budget (APBD) structure in Nduga Regency, Papua Highlands Province, Indonesia. Research Methodology: This study used a quantitative approach with a descriptive and explanatory design. Secondary time-series data were obtained from official regional financial reports, including LRA, APBD, and BPKAD documents for 2022–2024. Data were analyzed using multiple linear regression with SPSS, supported by classical assumption tests, t-tests, F-tests, and the coefficient of determination. Results: The findings PAD in Nduga Regency remains low, with an average of IDR 4.24 billion, negative growth of -1.05%, and a fiscal independence ratio below 5% of total regional revenue. Regression results indicate that economic capacity, transfer fund dependency, and governance quality significantly affect PAD, while geographic and infrastructure conditions show a weaker effect. The model explains 61.2% of PAD variance. Conclusions: Low PAD in Nduga Regency is mainly influenced by weak economic capacity, high dependence on central transfers, limited governance quality, and geographic constraints. Therefore, an integrated strategy is needed through local economic development, governance reform, infrastructure improvement, and the redirection of funds toward productive investments. Limitations: This study is limited by its three-year observation period, the use of proxy variables, and its focus on a single region, which may restrict generalizability. Contributions: This study provides insights into PAD determinants and offers policy recommendations to strengthen regional fiscal capacity.
The Effects of Gross Regional Domestic Product and Regional Expenditure on Local Revenue with Unemployment Moderation Wendelina Paulina Faubun; Elsyan R. Marlissa; Transna Putra Urip
International Journal of Accounting and Management Information Systems Vol. 4 No. 2 (2026): August
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijamis.v4i2.4393

Abstract

Purpose: This study examines the effect of Gross Regional Domestic Product (GRDP) and regional expenditure on local own-source revenue (PAD) in Pegunungan Bintang Regency over the 2010-2024 period, and tests whether the Open Unemployment Rate or localy Tingkat Pengangguran Terbuka (TPT) moderates these relationships. Research Methodology: Using annual secondary time-series data spanning fifteen years, obtained from regional budget realization reports and the Central Statistics Agency, the study applied multiple linear regression and moderated regression analysis, estimated in SPSS after classical assumption testing, with the type of moderation classified following Baron and Kenny's criteria. Results: GRDP and regional expenditure each had a positive and significant effect on local own-source revenue, and the open unemployment rate itself had a significant effect on revenue. The interaction terms confirmed that the unemployment rate significantly moderates both relationships, in each case as a quasi, or partial, moderator, since the direct effects of GRDP and regional expenditure remained significant even after the interaction terms were introduced. Conclusions: Economic growth and regional spending both feed into local revenue capacity in Pegunungan Bintang Regency, but the strength of that conversion depends on labor market conditions. Limitations: The single-region, time-series design and the two-variable model restrict how far the findings can be generalized. Contributions: The study extends fiscal federalism and labor market theory to a remote, mountainous Papuan regency and offers a moderation-based account of local revenue determinants rarely tested in this setting.
Village Apparatus Competence, Community Participation, and BPD Supervision on Village Fund Management Effectiveness Amanda Devi Mutiara; Eksa Ridwansyah; Evi Yuniarti
International Journal of Accounting and Management Information Systems Vol. 4 No. 2 (2026): August
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijamis.v4.n2.p125-143.2026

Abstract

Purpose: This study examines the effects of village apparatus competence, community participation, and Village Consultative Body (BPD) supervision on village fund management effectiveness in Meraksa Aji Sub-district. Methodology: A quantitative associative-causal design was employed. Data were obtained through five-point Likert questionnaires from 100 purposively selected village officials, BPD members, and RT/RW community representatives from eight villages. The model was analyzed using Partial Least Squares Structural Equation Modeling in SmartPLS 4.0. Results: Village apparatus competence, community participation, and BPD supervision each had positive and significant effects on village fund management effectiveness. Community participation was the strongest predictor (path coefficient = 0.501). The three determinants explain 60.6% of the variance in effectiveness, based on the adjusted R-squared. Conclusions: Effective village fund management depends on the combined operation of administrative capacity, meaningful citizen involvement, and institutional oversight. Limitations: The evidence is limited to eight villages, three predictors, and perception-based cross-sectional data. Contributions: This study extends stewardship-based village governance research by showing that competence enables responsible action, participation supplies local information and social control, and BPD supervision provides corrective oversight. Practically, it identifies community participation as a priority lever for improving program relevance and public value. Novelty: The three governance mechanisms are tested simultaneously for effectiveness rather than just accountability using a multi-actor village sample.
Green Accounting, Corporate Social Responsibility, and Firm Value in Indonesian Coal Mining Efrilawati Efrilawati; Evi Yuniarti; Rusmianto Rusmianto
International Journal of Accounting and Management Information Systems Vol. 4 No. 2 (2026): August
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijamis.v4.n2.p111-124.2026

Abstract

Purpose: This study examines the effects of green accounting and Corporate Social Responsibility (CSR) disclosure on firm value, while controlling for firm size, among Indonesian coal mining companies listed on the Indonesia Stock Exchange from 2021 to 2024.Methodology: This study uses a quantitative pooled firm-year design based on annual, financial, and sustainability reports. Purposive sampling produced 23 companies and 92 firm-year observations; after outlier treatment, the final regression used 84 observations. Descriptive statistics, classical assumption tests, multiple linear regression, t-tests, an F-test, and adjusted R-squared were estimated using IBM SPSS Statistics (version 25).Results: Green accounting had were positively and significantly associated with firm value (B = 2.334; β = 0.424; p < 0.001), as did CSR disclosure (B = 0.534; β = 0.221; p = 0.028, respectively). Firm size was also positively significant (B = 1.894; p = 0.004). The model was significant (F = 9.703; p < 0.001) and explained 23.2% of the variation in the firm value.Conclusions: Environmental expenditure and broader CSR disclosure are value-relevant signals in Indonesia’s coal mining sector, even when company scale is considered.Limitations: The study is limited to one sector, a four-year period, pooled regression, and disclosure-based measures that do not assess the program quality.Contributions: The findings extend the sustainability accounting evidence and inform managers and investors about the market relevance of environmental and social disclosures.Novelty: This study jointly tests environmental expenditure and GRI-based CSR disclosure in a high-exposure industry while explicitly controlling for firm size.
Financial Statement Fraud, Financial Performance, Sustainability Disclosure, and Firm Value in Food and Beverage Companies Ni Kadek Widyantari; Evi Yuniarti; Eksa Ridwansyah
International Journal of Accounting and Management Information Systems Vol. 4 No. 2 (2026): August
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijamis.v4.n2.p95-110.2026

Abstract

Purpose: This study examines how financial statement fraud, financial performance, and sustainability disclosure affect firm value, with firm age controlled, in food and beverage manufacturing companies listed on the Indonesia Stock Exchange during 2022-2024. Methodology: This quantitative study used annual reports, audited financial statements, sustainability reports and official company publications. Purposive sampling selected 32 of the 103 companies, yielding 96 initial firm-year observations. The data were analyzed using descriptive statistics, classical assumption tests, multiple linear regression, and hypothesis testing using IBM SPSS Statistics 25. Results: Financial statement fraud, measured using the F-score, has a negative but insignificant effect on firm value. Return on assets has a positive and significant effect, whereas sustainability disclosure has an insignificant effect. Collectively, the independent variables significantly explain firm value after controlling for firm’s age. Conclusions: Investors respond more strongly to realized profitability than to analytical fraud-risk indicators or the quantity of sustainability disclosures. Limitations: This study covers one manufacturing subsector, a three-year period, and proxy-based measurements that do not directly capture confirmed fraud or disclosure quality. Contributions: This study refines signaling theory by showing that signal visibility, credibility, and financial materiality determine whether information is incorporated into market valuation. Practically, they emphasize profitability, reporting integrity, and decision-useful sustainability disclosure. Novelty: This study distinguishes market reactions to latent fraud-risk signals, realized financial signals, and disclosure-based sustainability signals within a recent post-pandemic subsector context.

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