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Contact Name
Iwan Priyadi
Contact Email
editor.journal@lifescifi.com
Phone
+62 881-2723-330
Journal Mail Official
editor.journal@lifescifi.com
Editorial Address
St. Gedongkuning No.43, Rejowinangun, Subdistrict Kotagede, Yogyakarta City, Special Region of Yogyakarta 55171
Location
Kota yogyakarta,
Daerah istimewa yogyakarta
INDONESIA
Arthatama: Journal of Business Management and Accounting
ISSN : 2655786X     EISSN : 27745678     DOI : https://doi.org/10.54518/art
Core Subject : Economy,
The objective of the Arthatama is to promote the wide dissemination of the results of systematic scholarly inquiries into the broad field of business research. Arthatama accepts articles in any business management and accounting related subjects and any research methodology that meet the standards established for publication in the journal. The primary, but not exclusive, audiences are academicians, graduate students, practitioners, and others interested in business research. Arthatama invites manuscripts on various topics including functional areas of marketing management, management accounting, management control systems, information management systems, international business, business economics, business ethics and sustainability, entrepreneurship, financial management, strategic management, operations management, human resource management, e-business, knowledge management.
Articles 102 Documents
The Influence of Green Product Attributes, Consumer Characteristics, and Environmental Awareness on Sosoft Detergent Purchase Intention Natasya Citra Pramesti; Audita Nuvriasari
Arthatama: Journal of Business Management and Accounting Vol. 9 No. 2 (2025)
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Abstract

Increasing environmental concerns have driven demand for eco-friendly products, particularly among young consumers in urban areas like Yogyakarta. This study aims to analyze the influence of green product attributes, personal factors, and environmental awareness on the purchase intention of Sosoft eco-friendly detergent. The research employs a quantitative approach, collecting data through questionnaires from 100 respondents aged 17 to 31 years, selected using purposive sampling to target individuals familiar with Sosoft and active on social media platforms. Data analysis includes descriptive statistics, multiple linear regression, and diagnostic tests for validity, reliability, normality, multicollinearity, and heteroscedasticity. Findings reveal that green product attributes and environmental awareness significantly influence purchase intention, explaining 34.1% of its variance, while personal factors, such as income and lifestyle, show no significant effect, likely due to economic constraints among young consumers. The results highlight the importance of promoting eco-friendly features and environmental awareness through social media to boost Sosoft’s appeal. Future research should explore additional factors like price sensitivity and expand the sample beyond Yogyakarta to enhance understanding of green product adoption.
Assessing Scrum Maturity and Organizational Performance in Agile Telecommunications Software Development Projects Muhammad Awaluddin
Arthatama: Journal of Business Management and Accounting Vol. 7 No. 2 (2023)
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Abstract

The rapid pace of digital transformation requires organizations, particularly in the telecommunications sector, to adopt agile methodologies to improve software development performance. This study aims to analyze the level of Scrum maturity within the Business Process Digitization Tribe using the Scrum Maturity Model (SMM). A quantitative, survey-based approach was employed involving 52 respondents consisting of product owners, scrum masters, developers, QA engineers, and UI/UX designers. Reliability and validity testing confirmed that all constructs met the required thresholds. Descriptive analysis revealed that Basic Scrum Management achieved the highest score, while Iteration & Performance Management obtained the lowest. Structural Equation Modeling (SEM) confirmed that Iteration & Performance Management is significantly influenced by Basic Scrum Management, Requirements Engineering, and Customer Relationship Management, with 58% of the variance explained. The findings indicate that the Business Process Digitization Tribe has reached Level 2 (Managed) of the SMM, meaning that fundamental Scrum practices are consistently implemented, but limitations remain in performance measurement and Customer Relationship Management. This study contributes to the agile maturity literature and provides managerial insights, particularly recommendations for improving backlog refinement, strengthening performance metrics, and fostering a more mature agile culture.
Applying Theory of Planned Behavior to Understand Pro-Environmental Intention and Behavior of Students Atif Aziz
Arthatama: Journal of Business Management and Accounting Vol. 3 No. 1 (2019)
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Abstract

The study aims to use the theory of planned behavior to examine the pro-environmental intention and behavior of the students of Jordanian universities and higher education institutes. Students participated in the study were selected based on non-probability purposive sampling technique. Using five-point Likert scale questionnaire, the study has gathered 319 responses. PLS-SEM using SmartPLS version 3.2.8 has been employed in the study for data analysis. The results of the study showed that attitude, subjective norm, and perceived behavioral control have significant effect on intention towards environmental responsible behavior of students while environmental awareness, perceived behavioral control, and intention have significant effect on pro-environmental behavior of students in Jordan. Our findings are beneficial for workplace recruiting and incentive-related companies. For instance, the intention-behavior result suggests that companies with influential environmental agendas will implement in-depth evaluation of specific environmental perceptions and motivation throughout the procurement phase.
Impact of Green Accounting on Company Value: Evidence from the Nigerian Companies Adamu Pantamee Abdurrahman
Arthatama: Journal of Business Management and Accounting Vol. 3 No. 1 (2019)
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Abstract

This paper is to determine the impact of green accounting on company value in case of Nigerian Companies. The researcher opted for quantitative method of research design and collected primary data. The researcher had used Smart PLS for obtaining the data results. The analysis technique used was Confirmatory factor analysis, Discriminant validity and Path assessment. Survey questionnaire was used to collect the data. Large sample size as used to obtain accurate results. Findings revealed that the P values of all 5 hypothesis were less than 0.05 which means that there is significant relation between all the variables. Limitations are geographical area that is restricted, the sample size and the number of variables
Nexus between CSR and Firm Performance: Moderating Effect of Ownership Concentration Van Nguyen
Arthatama: Journal of Business Management and Accounting Vol. 3 No. 1 (2019)
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Abstract

The primary objective of this study is to examine the association between CSR activities and firm performance in the context of Vietnam. This study also aims to determine the moderating effect of ownership concentration on the association between CSR activities and firm performance. This research has followed a quantitative design given the fact that companies’ CSR initiatives and performance has been measured and tested for relationship and impact. The data for this research paper has been obtained from thirty firms operating in Vietnam for the period ranging from 2015 to 2019. Generalised Least Squares (GLS) is used as the major analysis technique in order to understand the moderating role of ownership concentration in explaining the impact of CSR on company performance. It was found that company’s expenditure on CSR activities is positively reflected in their financial performance. The secondary studies have also incorporated the role of ownership concentration in explaining the relationship of CSR and firm performance. However, the findings of this study have suggested otherwise as no significant moderating role of ownership concentration was found in explaining the impact of CSR on firm performance in the case of Vietnamese firms.
Financial Reporting Quality of the Manufacturing Firms Listed in Indonesian Stock Exchange Muhammad Reza; Syed Ehsan Ullah
Arthatama: Journal of Business Management and Accounting Vol. 3 No. 1 (2019)
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Abstract

The purpose of the study is to empirically investigate the financial reporting quality of listed manufacturing firms in Indonesian Stock Exchange. The study has collected 287 responses from the financial officers and experts of 89 IDX-listed manufacturing firms using a five-point Likert scale instrument based on the nonprobability purposive sampling technique. The study has employed PLS-SEM using SmartPLS version 3.2.8 for data analysis. The results have shown that hypothesis-1 postulating that CSR has significantly positive effect on financial reporting quality has been accepted while hypothesis-2 suggesting that environmental performance has a significant and positive effect on financial reporting quality. The managers are recommended to see whether their accountants are from a single interface by ensuring that both funds are linked together, and reconciliations meet the balances of the trial balance.
Entrepreneurial Marketing and Consumer Need Adaptability for Batik Industry Marketing Performance in Lasem, Rembang Ahmad Ali
Arthatama: Journal of Business Management and Accounting Vol. 3 No. 1 (2019)
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The purpose of this research is to analyze how entrepreneurial marketing is able to develop business networks and adapt to consumer needs, so that competitive advantage will be achieved which is then expected to be able to improve marketing performance. This study took 120 respondents who owned Lasem batik SMEs in Rembang, Central Java. The analytical tool used is SEM (Structural Equation Modeling). The results of data analysis for the entire model meet the Goodness of Fit criteria with chi square = 89.718, degrees of freedom (df) = 100, probability = 0.760, CMIN/DF = 0.897, GFI = 0.914, AGFI = 0.884, TLI = 1.025, CFI = 1,000 and RMSEA = 0,000. Thus, it can be said that the proposed research model can be accepted. The results of the analysis carried out prove that entrepreneurial marketing can increase consumer need adaptability, competitive advantage and marketing performance.
Impact of Green Supply Chain Management Practices on Performance of Manufacturing Companies in Jordan: A Moderating Role of Supply Chain Traceability Muhammad Raza Mughal
Arthatama: Journal of Business Management and Accounting Vol. 3 No. 2 (2019)
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Abstract

This study aims to measure the effect of GSCM practices on the performance of Jordanian manufacturing companies by investigating the moderating effect of supply chain traceability on the relationship between GSCM and organizational performance. This article follows a quantitative research design together with primary data collection through a survey questionnaire with the sample size considered in this study is 320 participants. For data analysis, Structural Equation Modeling (SEM) techniques are used, which include path assessment and Confirmatory Factor Analysis (CFA). The outcomes of this study confirm the significant effect of internal environment management, cooperation with customers, traceability, and eco-design on organisation performance. The findings also revealed a significant moderating impact of traceability on the relationship between eco-design and organisation performance, and on the association between internal environment management and organisation performance. The key limitation of this study has been associated with its limited scope, as this study was completely based on the manufacturing sector of Jordan. On the other hand, the absence of qualitative research design has been another major limitation of this study. The rising environmental concerns that revolve around the field of the supply chain is likely to increase the importance of GSCM practices. Hence, it is vital to investigate the impact that GSCM is likely to make on organisation performance.
Self-Control and Social Development: Evidence from Kenya Waliu Olawale Shittu
Arthatama: Journal of Business Management and Accounting Vol. 3 No. 2 (2019)
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Abstract

The current study had aimed to examine the effects of parenting style towards low self-control and character development. Also, low self-control was examined towards character development. The moderation of genetic personality was examined between these relationships. The target population was aimed towards students of Kenya. The quantitative approach was implemented for collecting the data and PLS-SEM using SmartPLS 3.2.8 was applied for analysis. Low self-control has negatively significant effect on children character development and parenting style/practices has positively significant effect on children character development while parenting style/practices has negatively significant effect on low self-control. Parenting style/practices has positively significant effect on character development with the mediation of low self-control. The relationship of low self-control and parenting style/practices with character development have not been moderated by the students’ genetic personality typology. The outcomes of the study suggested that children's character must be built in schools or mainly focus on the early childhood education institution that must pay attention to the factors of parenting style of the child as well as their genetic personality.
Analysis of Second Order Person-Environment Fit on Innovative Work Behavior and Individual Performance Mohamad Yanuar Mufti; Emiliana Sri Pudjiarti; Susetyo Darmanto
Arthatama: Journal of Business Management and Accounting Vol. 3 No. 2 (2019)
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The most important aspect of generating a competitive advantage is to advance the quality of human resources controlled by the company. One way to advance the quality of human resources is to enhance the quality of work-life as well as creating Innovative Work Behavior. This study aims to ascertain whether there is a positive and significant correlation between the second-order (2nd order) person-environment fit, quality of work-life on Innovative Work Behavior, and individual performance. The study was conducted on employees of PDAM Tirto Panguripan of Kendal District with a total of 180 respondents. Samples were taken using the technique of Stratified Random Sampling. The data collection method is carried out using questionnaires and interviews. Data analysis was performed with SEM through AMOS version 22 software. The outcomes of the analysis showed that the P-E fit and quality of work-life are significant with employee performance and Innovative Work Behavior has proven to be a mediation.

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