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Contact Name
Mariana Puspa Dewi
Contact Email
admin@manajemenmultitalenta.com
Phone
+6282331317756
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admin@manajemenmultitalenta.com
Editorial Address
Simpang Titan VI No L-32 Malang Jawa Timur Indonesia
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Kota malang,
Jawa timur
INDONESIA
International Journal of Business Accounting Management Social Science
ISSN : -     EISSN : 31092284     DOI : https://doi.org/10.64530/ijbams
The journal publishes research papers in the fields of Management, Risk Management, Marketing, Finance, Economics, Banking, Accounting, Islamic Economics, Islamic Banking, Islamic Finance, Human Resources Management, International Business, Entrepreneurship, Business Ethics, International Relations, Development Studies, Communication, Journalism and Mass Communication, Corporate Governance, Cross-Cultural Studies, Public Administration, Women Studies, Education and base on the scope who related to the Economics and Management studies.
Articles 7 Documents
Search results for , issue "Vol. 1 No. 2 (2025): August" : 7 Documents clear
The Implementation of Jurnal Mekari in Enhancing Financial Report Efficiency in The Digital Era at Transformer Center Fitriyani, Yuniar; Tusmiyani, Tusmiyani
IJBAMS: International Journal of Business Accounting Management Social Science Vol. 1 No. 2 (2025): August
Publisher : Manajemen Multitalenta Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64530/ijbams.v1i2.15

Abstract

With the rapid development of digital technology, companies are required to adopt information technology systems to enhance efficiency and effectiveness in financial report management. This study aims to evaluate the impact of implementing the Jurnal Mekari application on improving the efficiency of financial report preparation at Transformer Center in the digital era. Before using this application, financial recording and reporting processes were conducted manually, often resulting in delayed reports, input errors, and lack of transparency in financial information. Through the implementation of Jurnal Mekari software, the company has simplified the recording process, accelerated report preparation, and improved data accuracy in real time. This research employs qualitative methods with a phenomenological approach, using data collection techniques such as in-depth interviews, direct observation, and documentation. The study involved six participants, a head of division, the finance manager and four finance staff members who had been using the application for over three months and was conducted over a three-month period from April to June. The documentation comprised photographic records of the interview outputs. Documentation comprised photographic records of the interview outputs, data were analyzed using thematic analysis.The results show that the implementation of Jurnal Mekari significantly contributes to time efficiency, recording accuracy, financial data transparency, and the productivity of the finance team. Furthermore, this system facilitates management in monitoring processes and making strategic decisions based on up-to-date financial data
The Impact of VAT Rate Increases, Tax Literacy, and Financial Literacy on Potential Value Added Tax Revenue Rani, Wahyu Mustika
IJBAMS: International Journal of Business Accounting Management Social Science Vol. 1 No. 2 (2025): August
Publisher : Manajemen Multitalenta Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64530/ijbams.v1i2.16

Abstract

This study aims to examine the effect of the increase Value Added Tax (VAT) rates, tax literacy, and financial literacy on potential VAT reveue. This study uses a quantitative approach with primary data obtained through the distribution of questionnaires to 101 Micro, Small, and Medium Enterprises (MSMEs) in Kalisongo Village, Malang Regency. The sampling technique was purposive using the Slovin formula. Data analysis was performed using multiple linear regression using IBM SPSS Statistic 26 software. The results show that the increase in VAT rates and financial literacy have a significant effect on potential VAT revenue. However, tax literacy does not have a significant effect partially.Simultaneously, these three variabels have a significant effect on potential VAT revenue. This finding demonstrates the importance of improving financial literacy and evaluating VAT rate policies in efforts to optimize state revenue
Zakat Literacy and Altruism as Determinants of ASN Compliance in Paying Professional Zakat Akib, Baso; Suharman, Dwi Tantri
IJBAMS: International Journal of Business Accounting Management Social Science Vol. 1 No. 2 (2025): August
Publisher : Manajemen Multitalenta Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64530/ijbams.v1i2.18

Abstract

This study aims to analyze the impact of zakat literacy and altruism on the level of ASN compliance in paying professional zakat. This study applies a quantitative approach using a descriptive design through a survey method. Initial data were obtained through questionnaire distribution and observation activities. The sampling method was carried out non-probabilistically using a purposive sampling approach, involving 44 participants as research respondents. Data analysis was carried out using multiple linear regression using IBM SPSS software version 25. The results of the study indicate that zakat literacy and altruism together have a positive and significant impact on ASN compliance, which means that both independent variables together contribute to increasing compliance in paying professional zakat  
Implementation of Public Sector Accounting to Enhance Performance Accountability and Prevent Fraud: A Case Study at Minasa Upa Community Health Center Syah, Sri Rahayu; Halmi, Halmi; Asikin, Nurul
IJBAMS: International Journal of Business Accounting Management Social Science Vol. 1 No. 2 (2025): August
Publisher : Manajemen Multitalenta Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64530/ijbams.v1i2.19

Abstract

This study analyzes the implementation of public sector accounting in enhancing performance accountability and its role in preventing fraud at Minasa Upa Community Health Center, one of the 12 health centers in Makassar City with BLUD (Regional Public Service Agency) status. The findings indicate that accrual-based financial statements including the Budget Realization Report, Balance Sheet, Operational Report, Cash Flow Statement, Statement of Changes in Equity, and Notes to Financial Statements have been prepared in accordance with applicable standards. This practice strengthens transparency and accountability, as emphasized in Accountability Theory, which asserts that public entities are obligated to account for the management of resources to both society and higher authorities. In terms of fraud prevention, Minasa Upa Health Center implements Government Regulation No. 60/2008 on Internal Control Systems (SPIP) and supports Presidential Regulation No. 54/2018 on the National Strategy for Corruption Prevention. Internal supervision mechanisms, periodic audits, and segregation of financial functions have proven effective in reducing fraud risks, in line with Fraud Triangle Theory, which highlights the roles of pressure, opportunity, and rationalization. Practical Implications: The findings underline the importance of accrual-based accounting as a foundation for strategic decision-making and the strengthening of SPIP through internal audits, tiered supervision, and staff integrity. Academic Implications: This study enriches the literature on public sector accounting and governance by emphasizing the role of accounting standards, accountability theory, and internal control systems in enhancing performance accountability and preventing fraud in Indonesia’s public healthcare sector
The Effect of Inflation, Exchange Rate and Equity Ratio on The Profitability of Indonesian Sharia Bank 2020 - 2024 Siti, Izzah Afkarina
IJBAMS: International Journal of Business Accounting Management Social Science Vol. 1 No. 2 (2025): August
Publisher : Manajemen Multitalenta Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64530/ijbams.v1i2.22

Abstract

This study will examine inflation, exchange rates, and equity ratios to assess their impact on the profitability of Bank Syariah Indonesia (BSI) from 2020 to 2024. To ascertain the partial and simultaneous effects of the three factors on profitability, measured by the total profit of the current year, a quantitative approach is employed with multiple linear regression techniques. The findings of the partial test indicate that BSI's profitability was not substantially affected by inflation or exchange rates; however, the equity ratio demonstrated a strong positive influence on the company's profitability. Simultaneously, these three elements significantly influence the level of financial returns generated through profitability. The determination coefficient (R²) of 0.413 indicates that the variables in the model account for 41.3% of the variation in profitability, with other factors contributing to the remaining influence. These data illustrate the significance of equity ratios as indicators of BSI's financial health relative to other macroeconomic factors over the study period
The Influence of Artificial Intelligence (AI), Information Technology Capabilities, and Employee Training on Accounting Process Efficiency at Public Accounting Firms in Ambon City Silooy, Marissa
IJBAMS: International Journal of Business Accounting Management Social Science Vol. 1 No. 2 (2025): August
Publisher : Manajemen Multitalenta Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64530/ijbams.v1i2.26

Abstract

This study aims to analyze the influence of Artificial Intelligence (AI), information technology capabilities, and employee training on the efficiency of accounting processes in Public Accounting Firms (KAP) in Ambon City. This study uses a quantitative method with a survey approach on a population consisting of accounting staff in several Public Accounting Firms (KAP) in Ambon City. The results show that Artificial Intelligence (AI) and information technology capabilities significantly improve accounting process efficiency through task automation and better data management. Employee training also contributes significantly to ensuring the optimal utilization of new technologies. This study provides practical recommendations for Public Accounting Firms (KAP) to increase technology adoption and employee training to achieve higher efficiency in accounting processes.
How Do Interpersonal Influences Shape Purchase Intentions for Online Services in Malang? The Mediating Role of Utilitarian and Hedonic Values Jannah, Miftahul
IJBAMS: International Journal of Business Accounting Management Social Science Vol. 1 No. 2 (2025): August
Publisher : Manajemen Multitalenta Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64530/ijbams.v1i2.28

Abstract

To determine the interpersonal influence on perceived hedonic and utilitarian value through purchase intention on online food services in Malang city, this study was conducted. Students from Malang City who use online delivery services, became the sample for this quantitative study. The data of this study were collected through a Google Form questionnaire scored on a Likert scale. Data were collected from 100 respondents. The analysis tool used smart PLS analysis. The research findings show that: (1) interpersonal relationships significantly influence perceived utilitarian value; (2) interpersonal relationships do not significantly influence perceived hedonic value; (3) interpersonal relationships significantly influence purchase intention; and (4) perceived utilitarian value does not significantly influence purchase intention. (5) The impact of perceived hedonic value on purchase intention is quite large

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