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Contact Name
Mariana Puspa Dewi
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admin@manajemenmultitalenta.com
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+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 21 Documents
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
A Qualitative Study on the Implementation of Academic Information System Management (SINKAD) in Enhancing Educational Administration Efficiency at Wearnes Malang Affan, Fahmi
IJBAMS: International Journal of Business Accounting Management Social Science Vol. 1 No. 3 (2025): December
Publisher : Manajemen Multitalenta Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64530/ijbams.v1i3.33

Abstract

This study aims to analyze the implementation of Academic Information System (SINKAD) management in improving the efficiency of educational administration at Wearnes Education Center Malang. Before the implementation of SINKAD, administrative activities such as grade input, student registration, and schedule management were carried out manually, which often caused delays and data errors. This research employs a qualitative method with a case study approach, using interviews, observations, and documentation involving administrative staff and system users. The results of the study indicate that the implementation of SINKAD has had a positive impact on work efficiency and administrative services. Administrative processes that previously required 60–90 minutes can now be completed within 15–25 minutes. In addition, data accuracy has improved, interdepartmental coordination has become more effective, and student services are faster and more transparent. The study concludes that effective SINKAD management enhances the effectiveness and efficiency of educational administration and supports professional academic governance at Wearnes Malang.
The Role Of Profitability, Liquidity, And Leverage Indicators In Predicting Financial Distress In Indonesian Property And Real Estate Firms (2022–2024) Mulyaningtyas; Aziilah, Amelinda Sarah
IJBAMS: International Journal of Business Accounting Management Social Science Vol. 1 No. 3 (2025): December
Publisher : Manajemen Multitalenta Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64530/ijbams.v1i3.34

Abstract

This study aims to analyze the role of key performance indicators (KPIs) in predicting financial distress in property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the period 2022–2024. The KPIs used in this study include liquidity, leverage, and profitability ratios taken from the companies' annual financial reports and annual reports. Financial distress is measured using the Altman Z-Score bankruptcy prediction model approach, which is then classified into healthy and potentially distressed categories. The research method used is a quantitative approach using secondary data with multiple regression analysis techniques to test the effect of KPIs on the probability of financial distress. The purposive technique obtained a sample of 46 companies. The results of this study indicate that certain KPIs, particularly leverage and liquidity ratios, have a negative effect in predicting financial distress, while several profitability indicators have a positive effect. These findings are expected to be taken into consideration by management, investors, and regulators in monitoring the financial health of companies in the property & real estate sector and as a basis for strengthening the early warning system for potential financial failure in the future.
Mobile Gamification and Purchase Intention: Evidence from Traveloka Dewantara, Rizki Yudhi; Veron , M. Alif Elijah
IJBAMS: International Journal of Business Accounting Management Social Science Vol. 1 No. 3 (2025): December
Publisher : Manajemen Multitalenta Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64530/ijbams.v1i3.35

Abstract

The increasing competitiveness among online travel agencies (OTAs) has encouraged companies to innovate through user‐engagement strategies such as mobile gamification. Gamification refers to the integration of game elements into non‐game contexts to enhance users’ enjoyment, motivation, and behavioral intentions. This study investigates the effect of gaming affordances on purchase intention, mediated by enjoyment, among users of the Traveloka mobile application in Indonesia. Using an explanatory quantitative design, data were collected from 115 respondents who had previously interacted with Traveloka’s gamified features. The analysis employed path analysis using SPSS version 29. Results indicate that gaming affordances particularly achievement, identity, and competition affordances significantly influence enjoyment, while self‐expression affordance shows a positive but nonsignificant relationship. Furthermore, enjoyment significantly predicts purchase intention, confirming its mediating role between gaming affordances and user behavioral intention. These findings demonstrate that well‐designed gamification elements can enhance user experience and drive purchase decisions in mobile travel platforms. Implications for OTA developers and future research directions are also discussed.
Analysis of the Profit Sharing System Between Ship Owners and Fishermen from an Islamic Economic Perspective in the Pangkajene Amelia Pratiwi
IJBAMS: International Journal of Business Accounting Management Social Science Vol. 1 No. 3 (2025): December
Publisher : Manajemen Multitalenta Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64530/ijbams.v1i3.36

Abstract

This study examines the practice of a profit-sharing system between boat owners and fishermen from the perspective of Islamic economic law and its implications for the economic well-being of both parties. This research uses a qualitative approach in the Pangkajene area, a coastal area in South Sulawesi, with a socio-economic perspective and is based on the Sharia Enterprise Theory, which integrates Islamic values ​​into economic analysis, making it transcendental and human-oriented. Data were collected through observation, interviews, and documentation, then analyzed using data reduction, presentation, and conclusion-drawing techniques. The findings indicate that a 50:50 profit-sharing system is implemented between boat owners and fishermen. From an Islamic perspective, this practice falls under the mudharabah contract, which fulfills important elements such as contracting parties, the object of the contract, offer and acceptance, and the profit-sharing ratio. This system is considered fair because it does not disadvantage either party and reflects the principles of justice and cooperation. The application of the mudharabah contract in profit-sharing practices has been shown to improve the welfare of both fishermen and boat owners, while strengthening the role of boat owners as capital providers and drivers of the local economy.
Improving the Performance of Yogyakarta MSME Employees Through Strengthening Work Skills Delta Annisa; Ismail, R. S.
IJBAMS: International Journal of Business Accounting Management Social Science Vol. 1 No. 3 (2025): December
Publisher : Manajemen Multitalenta Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64530/ijbams.v1i3.39

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play an important role in supporting regional economic growth. However, efforts to improve employee performance are often constrained by limited work skills. This study aims to analyze the role of work skills enhancement in improving employee performance among MSMEs in Yogyakarta. The research employs a descriptive qualitative method, with data collected through interviews and observations involving MSME actors. The findings indicate that training, mentoring, and work habit development have a positive impact on employee productivity, discipline, and responsibility. The main obstacles identified include limited funding, time constraints, and a lack of external support. Overall, strengthening work skills has been proven to contribute significantly to improving employee performance within MSMEs in Yogyakarta.    
A Qualitative Study on Employee Experiences in Indonesian Service Organizations: Understanding Drivers of Organizational Citizenship Behavior (OCB) Arya, Muhammad
IJBAMS: International Journal of Business Accounting Management Social Science Vol. 1 No. 3 (2025): December
Publisher : Manajemen Multitalenta Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64530/ijbams.v1i3.41

Abstract

This research examines the dynamics of Organizational Citizenship Behavior (OCB) among employees in a public-service organization in Indonesia, emphasizing the influence of leadership support, employee engagement, and organizational culture on voluntary behaviors that exceed formal job expectations. Employing a qualitative methodology through semi-structured interviews with ten employees from various functional units, the study reveals intricate insights into the psychological and organizational precursors of Organizational Citizenship Behavior (OCB). The thematic analysis identifies three principal themes: (1) leaders’ supportive behaviors that enhance emotional security and motivation; (2) employees’ inherent sense of responsibility and collective orientation; and (3) organizational cultural norms that prioritize collaboration, trust, and mutual assistance. Results show that OCB is not just a personal trait; it is also shaped by how people interact with each other and the rules that govern the workplace. Human resource managers should strengthen relational leadership practices, set up recognition systems that value discretionary contributions, and promote a culture of collaboration to keep OCB levels high, according to practical implications. This study adds to the body of research by giving a detailed qualitative picture of OCB in Indonesian public organizations, which is an area that has not been studied enough in the past.

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