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Innovation Business Management and Accounting Journal
Published by Trescode Green Organization
ISSN : 28288599     EISSN : 28292111     DOI : 10.56070/ibmaj
Core Subject :
Innovation Business Management and Accounting Journal is a multidisciplinary international journal in the fields of entrepreneurial innovation, business practice, management, and accounting. Innovation Business Management and Accounting Journal published four times in year: January-March, April-June, July-September, October-December. E-ISSN: 2829-2111, P-ISSN 2828-8599. Focus and Scope - Entrepreneurial Innovation, Business Development, Economic Improvement, Organizational Behavior, Human Resource Management, Marketing Management, Operating Management, Strategic Management, Financial Management, Behavioral Accounting, Public Accounting, Accounting Information System, Banking Account, Management Accounting, Sharia Accounting, Auditing.
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Articles 137 Documents
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The Influence of Workload and Leadership Style on Employee Performance Faradini Filiyan; Agustin Hari Prastyowati; Muhaimin Dimyati
Innovation Business Management and Accounting Journal Vol. 4 No. 2 (2025): April - June
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.2025.030

Abstract

This research is motivated by the problem of the performance of DPRD Secretariat employees which is considered less than optimal. The purpose of this study is to analyse the effect of workload and leadership style on organizational commitment and its impact on employee performance. The approach used is quantitative with the Structural Equation Modelling-Partial Least Square (SEM-PLS) method. The population of this study was all DPRD Secretariat employees, with a sample of 80 people taken through saturated sampling techniques. The results of the study indicate that workload has a significant effect on organizational commitment, indicating that good workload management can increase employee loyalty. In addition, leadership style also has a significant effect on organizational commitment, where an inspiring and supportive leadership style can strengthen employee engagement. Workload and leadership style have been shown to have a significant effect on performance, indicating that appropriate workload and effective leadership can increase employee productivity and work results. Organizational commitment also has a significant effect on performance, where employees with high commitment show greater dedication. In addition, organizational commitment mediates the effect of workload and leadership style on employee performance. This study emphasizes the importance of workload management, the application of appropriate leadership styles, and strengthening organizational commitment in efforts to improve the performance of DPRD Secretariat employees.
Empirical Analysis of Tax Avoidance in Main Board Property and Real Estate Companies on IDX (2022-2024) Jidan Pramudiya; Eko Hariyanto; Edi Joko Setyadi; Dwi Winarni
Innovation Business Management and Accounting Journal Vol. 4 No. 2 (2025): April - June
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.2025.029

Abstract

This study aims to examine the effect of audit quality, debt policy, capital intensity, and financial performance on tax avoidance in property and real estate sector companies listed on the Indonesia Stock Exchange during the period 2022-2024. Using multiple regression analysis of 39 observations, the results showed that only financial performance has a negative and significant effect on tax avoidance. Other variables, namely audit quality, debt policy, and capital intensity, have no significant effect. This finding supports the view that companies with high profitability tend to be more compliant with fiscal obligations in order to maintain their reputation and credibility in the eyes of stakeholders. Conversely, companies with low profitability are more prone to aggressive tax planning practices. This study provides empirical evidence that profitability is an important factor in controlling the level of tax avoidance, and emphasizes the importance of more intensive supervision of companies with weak financial performance. Policy implications suggest the need for a risk-based approach in tax supervision and reformulation of the effectiveness of the role of external auditors in detecting fiscal non-compliance.
Analysis of the Application of Circular Economy Concepts in Coffee Shop Business Muhammad Rafli; Asiroch Yulia Agustina; Nur Khayin Muhdlor
Innovation Business Management and Accounting Journal Vol. 4 No. 2 (2025): April - June
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.2025.032

Abstract

This research aims to analyze the application of circular economy principles in the coffee shop business as a step towards creating a sustainable business model. The concept of circular economy focuses on resource optimization by applying the 3R principles (Reduce, Reuse, Recycle) and reducing dependence on limited natural resources. The approach used in this research is descriptive qualitative, through case studies in several coffee shops that have adopted environmentally friendly practices, such as the utilization of recycled materials, processing coffee waste, and reducing the use of single-use plastics. Data collection was conducted through in-depth interviews, direct observation, and documentation tasks. The findings from this study show that implementing a circular economy can improve operational efficiency, create a positive image in the eyes of consumers, and provide both economic and environmental benefits. Although there are some challenges, such as high start-up costs and a lack of business and consumer awareness, the strategy is considered to have the potential to be implemented more widely. The hope of this research is to contribute to small and medium enterprises in developing businesses that are not only financially profitable, but also contribute to environmental conservation.
Evaluation of The Implementation of Loading and Unloading Service Standards in the Talang Duku Port Area, Muaro Jambi Regency Juwita A; Novita Wulandari; M. Abduh
Innovation Business Management and Accounting Journal Vol. 4 No. 4 (2025): October - December
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.2025.033

Abstract

Duku Port, located along the Batanghari River, plays a strategic role as a gateway for international trade in the Jambi region. However, the port faces significant challenges due to the shallow river channel, which limits access for large-tonnage vessels. Only smaller ships can operate safely, while larger vessels must wait for high tide or divert to other ports. This condition reduces the port’s operational performance, decreases revenue, and hinders regional economic growth. Although these issues have been acknowledged, comprehensive evaluations of cargo handling service standards remain limited. This study aims to assess the effectiveness of these service standards through a qualitative case study approach. Data were collected through in-depth interviews, direct observation, and document analysis, followed by descriptive and interpretive analysis. The findings indicate that the implementation of service standards has improved loading and unloading efficiency and reduced operational costs. Nevertheless, technical and service-related limitations persist. Therefore, strengthening infrastructure, conducting regular training, and adopting new technologies are essential. This study highlights the need for continuous evaluation and improvement of service standards to ensure safe and efficient port operations that support international trade and regional economic development.
Harnessing the Momentum of the Economic GIG to Increase the Transformation of the Accounting Profession in the Era of Society 5.0 Rohmatul Faizah
Innovation Business Management and Accounting Journal Vol. 4 No. 4 (2025): October - December
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.2025.034

Abstract

The outbreak of economic digitalization in the era of society 5.0 and its impact has begun to be felt by various parties, including the accounting profession. There is a prediction of a decline and even the extinction of several professions in 2030 by the World Economic Forum, one of which is the accounting profession. This research is expected to provide an overview of the existence of the accounting profession, as well as the various kinds of efforts needed, as well as look at the opportunities offered to this profession in the gig economy era. The results of the study show that it is still possible for the accounting profession to survive in the era of society 5.0 until 2030, with the note that there is support from the government, namely implementing equitable distribution of digital infrastructure, to make comprehensive policies and no less crucial, namely paying attention to legal protection for workers, and in terms of workers, the readiness of human resources is needed to always adapt to various changes. Among them can be achieved by participating in education and training in accounting, taxation, and foreign language certification, improving digital capabilities, actively participating in professional communities and organizations, mastering soft skills (interpersonal and intrapersonal), and understanding applicable accounting and tax standards.
Implementation of Human Resource Management at MAN 1 Cilacap Ulil Albab; Dian Permana; Misbahus Surur; Ahmad Zulfi Fahmi
Innovation Business Management and Accounting Journal Vol. 4 No. 3 (2025): Financial Crime in Digital Era
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.icals.2024.001

Abstract

This study aims to describe the implementation of human resource management in the context of educational institutions in schools. This type of research is descriptive qualitative, which is research conducted in actual conditions. The research subject is the vice principal of the curriculum. Data collection was done by observation, interview, and documentation. Data analysis used the Miles and Hubberman interactive analysis model, namely data collection, data reduction, data presentation and conclusion drawing. Meanwhile, data validity was tested by triangulating data techniques and sources. The results showed that the implementation of human resource management at MAN 1 Cilacap has been well implemented, characterised by the existence of human resource planning, recruitment and selection of professional and transparent human resources, training and development, performance management.
The Role of Lecturers in Society 5.0 for Advancing Indonesia Umi Zulfa; M. Hanif; Ismah
Innovation Business Management and Accounting Journal Vol. 4 No. 3 (2025): Financial Crime in Digital Era
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.icals.2024.002

Abstract

Society 5.0, a Japanese concept aiming to integrate physical and digital worlds to enhance human quality of life, contrasts with Industry 4.0's focus on industrial automation. In Indonesia, this paradigm shift underscores the pivotal role of education, particularly the role of lecturers, in preparing a generation capable of adapting to and advancing in this era. This paper explores the strategic role of lecturers in fostering superior human resources for an advanced Indonesia in the Society 5.0 context. It employs qualitative library research and content analysis to examine the role of lecturers as educators, innovators, researchers, and career mentors. Key aspects include integrating technology into teaching, creating relevant curricula, conducting impactful research, and preparing students for global challenges. Despite facing challenges such as limited access to technology and inadequate training, lecturers are essential in leveraging technological advancements to produce adaptable, competent graduates. The paper concludes that addressing these challenges through infrastructure investment and continuous professional development is crucial for Indonesia to thrive in the Society 5.0 era.
Strengthening Financial Governance at Rt 07 Rw 03 Level, Krendang Village, Tambora District, West Jakarta Muhammad Aras Prabowo; Bayu Rahman; Siti Danila Hanipa
Innovation Business Management and Accounting Journal Vol. 4 No. 3 (2025): Financial Crime in Digital Era
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.icals.2024.003

Abstract

The research objective of this service activity is to improve the skills and knowledge of RT administrators in managing finances effectively and transparently, so that they are able to record and report financial transactions better using tools such as Microsoft Excel. This article presents community service activities in the form of financial management training for RT (Rukun Tetangga) in Tambora District, West Jakarta. The training aims to improve the skills and knowledge of RT administrators in managing finances effectively and transparently. The training method consists of four stages, namely socialization, practice, monitoring and evaluation. The results of the training show that residents better understand the concept of financial management and can apply it in practice. They can also use Microsoft Excel to create simple worksheets for recording and reporting financial transactions. This training was well received by residents and was considered a success.
Perspective of the Accountant's Code of Ethics on Weton Market Characteristics According to Cultural Beliefs Habsyah Fitri Aryani; Siti Nur Hanifa; Muhammad Aras Prabowo
Innovation Business Management and Accounting Journal Vol. 4 No. 3 (2025): Financial Crime in Digital Era
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.icals.2024.004

Abstract

This research aims to find out and understand the accounting code of ethics. The accounting code of ethics is a set of principles and standards designed to serve as guidelines for accountants to behave professionally and responsibly in carrying out their duties. The accounting code of ethics consists of five accounting principles. including objectivity, integrity, confidentiality and professional behavior, competence and professional prudence. These five basic principles can be internalized into the character of market days according to Javanese cultural beliefs. The market day consists of five days, namely legi, pahing, pon, wage, and kliwon. The five market days have different characteristics. The characteristics of each market day can be used as role models for an accountant in carrying out professional duties and responsibilities. This research uses a literature review study with an explanation of each basic principle of accounting professional ethics which is then internalized into the weton character of Javanese cultural market days.
The Effect of Increased Prices of Basic Materials on the Consumption of Children in Boarding Houses (Case Study of Accounting Students of Unusia 2022) Muhammad Aras Prabowo; Sindi Prihatini; Vita Febria Mutia Zein
Innovation Business Management and Accounting Journal Vol. 4 No. 3 (2025): Financial Crime in Digital Era
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.icals.2024.005

Abstract

Rising prices of basic commodities have become a major concern among Indonesians. Price spikes in basic foodstuffs such as rice, cooking oil and vegetables not only impact the macro economy but also have direct implications for the daily lives of individuals, especially boarding school children who often have to struggle with limited income to meet their daily needs. The purpose of this study is to determine whether the increase in the price of basic commodities affects the consumption of boarding students (Case Study of Students of Accounting Department Unusia 2022). In this research, the author applies the interview method, which is a communication process between the interviewer and the interviewee or participant. Interview is one of the data collection techniques commonly used in qualitative research. The results of this study indicate that price increases significantly reduce the consumption of boarding students, this means that the effect of price increases is quite large and consistent across the various samples taken, so it can be concluded that price increases do have a real and meaningful impact on the consumption of boarding students.

Page 10 of 14 | Total Record : 137

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