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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 62 Documents
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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.
What motivates indonesian customers to transact with specific merchants? investigating preferences in the BRImo application using the UTAUT model Putra, M. Rezky Dwi; Millanyani, Heppy
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.v3i2.3691

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.

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