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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.
Arjuna Subject : -
Articles 137 Documents
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Analysis of Inaccuracy in Social Assistance Recipients: A Literature Study on the Effectiveness of Government Programs Muhammad Aras Prabowo; Tasya Rahma Dita; 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.2024.016

Abstract

This study highlights the issue of inaccuracies in the distribution of Social Assistance (Bansos) in Indonesia during the COVID-19 pandemic, emphasizing the factors that contribute to the misallocation of aid. From the literature analysis, it was found that the main errors lie in inaccurate recipient data and a lack of coordination between government agencies. The failure to update data regularly has led to aid being given to individuals who no longer meet the criteria, while those who genuinely need it are overlooked. The politicization of Bansos distribution is also a significant factor, where aid is often used as a political tool, leading to inequities in its distribution. A weak verification system further exacerbates this situation. This study recommends regular data updates, improved coordination between agencies, and the use of information technology to enhance the accuracy of Bansos distribution. Community involvement in the distribution process and monitoring of aid is also considered crucial to ensure that Bansos reaches those who truly need it. These findings provide guidance on improving the effectiveness and fairness of the Bansos program in Indonesia, which is expected to have a positive impact on the welfare of communities affected by the pandemic.
Implementation of Accountant Ethics in Sundanese Cultural Perspective Muhammad Aras Prabowo; Siti Nurul` Hikmah; 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.2024.017

Abstract

Ethics in accountants are better known to many people, especially for an accountant, which is the basis for the purpose of conducting this research. One of them is due to the lack of ethical awareness of an accountant. The accountant profession cannot be separated from the basic ethical principles of an accountant, an ethic should not be separated from everyday life either in carrying out activities or in work. The ethics of the accountant profession can be implemented in Sundanese culture. Sundanese culture that highly upholds the value of politeness or 'someah' in social matters. the concept of local education silih asah, silih asih, and silih asuh has a relationship with the ethics that are carried out in social life as well as in carrying out the profession as an accountant. The attitude of courtesy can be influenced by parental upbringing and environmental factors. The method applied in this research is literature. The literature method was chosen because it allows the author to gain an in-depth understanding of the title discussed. This research uses observation techniques, and document analysis to collect the necessary data. Documents in the form of journals were obtained from internet access which already contained related research journals.
Integration of The Accountant's Code of Ethics Perspective of Betawi Cultural Values Muhammad Aras Prabowo; Muhamad Hasan Syadzily; Sintia Nur Afifah
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.2024.018

Abstract

This research aims to integrate Betawi cultural values ​​with accountant ethics. This research uses a literature review method with descriptive data analysis. Data sources are journals, books and references related to the code of ethics for accountants and Betawi culture. The research results show integration between the accountant's code of ethics and Betawi cultural values. These values ​​include; (1) honest (our people, don't lie too much), (2) tough (firm in his stance and not easily influenced by people), (3) enthusiastic (able to work seriously), (4) agile (careful and neat), (5) kitchen secret (able to keep secrets). These five values ​​are a code of ethics for accountants based on Betawi culture. It is hoped that further research will deepen Betawi cultural values ​​by integrating the accountant's code of ethics, for example using phenomenological or ethnographic methods.
Analysis of Betawi Culture from the Perspective of Professional Ethics in Public Accountants Muhammad Aras Prabowo; Fauzan Hasim; Habsyah Fitri Aryani
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.2024.019

Abstract

This inquiry points to growing Betawi social values with the code of morals for bookkeepers to extend the polished skill and compliance of bookkeepers with the code of morals. The research method utilized could be a written survey utilizing clear information examination. The writing sources utilized are inquiries about results that are suitable to the inquiry about a point. The comes about gotten within the investigate uncover that there are five Betawi social values that have keenness to strengthen the accountant's code of morals. These values. among others, (1) Legitimate (Betawi workers' ethos is nice and legitimate), (2) Firm (immovable in their position and not effectively affected), (3) Agile (able to work rapidly and productively), (4) Ajer ( slick, careful, grinning), (5) Kitchen insider facts (firm in keeping privileged insights). These five elective values are utilized to reinforce polished skills and uphold the laws and directions of the accountant's code of morals, Particularly with a Betawi social foundation.
Puppet Accountant Muhammad Aras Prabowo; Dewi Nisaul Mukaromah; Mariska Nur Hanifa; Windu Mulyasari; Mohd Rushdan Yasoa
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.2024.020

Abstract

This research examines the application of accounting principles to Javanese cultural values ​​reflected in wayang art, as well as the importance of maintaining and implementing cultural codes of ethics in preserving this valuable cultural heritage. This approach is carried out through a literature review in a systematic process to identify and synthesize relevant research on the topic. The results of the literature review show the character values ​​found in wayang. Analyzing various related documents to understand Javanese cultural values ​​and wayang characters. This research identifies five wayang values ​​in Javanese society to strengthen the guidelines for the code of ethics for accountants. These values ​​include: (1) Responsibility (tanggung jawab) (2) Mutual cooperation (Gotong royong) (3) Be careful (Ati-ati) (4) Be firm (Teges) (5) Be wise (sikap wicaksana). These five values ​​can strengthen the implications of this research, including efforts to increase public understanding of the values ​​of Javanese wayang culture.
The Impact of the Rupiah Exchange Rate, Interest Rates, Inflation, Global Oil Prices, and the Dow Jones Index on the JCI Lisma Hany; Sobrotul Imtikhanah; Tutut Dwi Andayani
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.2024.021

Abstract

The IHSG is one of the important indicators for investors in making investment decisions. By observing the IHSG, investors can gain a comprehensive overview of the condition and trends of the stock market. By monitoring the IHSG, investors can analyze market potential, risks, and apply appropriate mitigation strategies to prevent negative impacts on their portfolios. This study aims to identify and analyze, as well as obtain empirical evidence of the influence of the rupiah exchange rate, interest rates, world oil price inflation, and the Dow Jones Index on the IHSG both partially and simultaneously. The population of the study consists of data on the rupiah exchange rate, interest rates, world oil price inflation, the Dow Jones Index, and the IHSG from 2019 to 2022. The analytical tool used in this study is multiple linear regression. The results of the study show that the rupiah exchange rate has a negative effect on the IHSG, while interest rates, world oil price inflation, and the Dow Jones Index have a positive effect on the IHSG. Simultaneously, all variables influence the IHSG. The overall influence of all variables on the IHSG is 91.7%.
The The Influence of Leadership Style, Workload, and Compensation Variables on Employee Turnover Intention Uswatun Hasanah; Suwignyo Widagdo; Diana Dwi Astuti
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.v4i4.318

Abstract

Study This motivated by the height level turnover intention at PT. Hoki Marine Corp, especially in the maintenance division, which has an impact negative to effectiveness and sustainability operational company. Research objectives is analyze influence style leadership, burden work and compensation to turnover intention employees, good in a way partial and simultaneous. Research method use approach quantitative with technique survey through distribution questionnaire to 133 respondents. Data analysis was carried out use multiple linear regression For test connection between variables. Research results show that in a way partial style leadership influential negative and significant to turnover intention, burden Work influential positive and significant, whereas compensation influential negative and significant. In terms of simultaneous, third variables the influential significant to turnover intention, findings this indicates that improvement quality leadership, management burden proportional work, as well as giving fair and appropriate compensation performance can lower intention employee to go out from company. Therefore that, the company need give attention to the three aspect the as part from management strategy source of power sustainable human beings.
Effectiveness of Behavioral Attitude Assessment Instruments in Structural Leadership Training Eris Yustiono
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.v4i4.326

Abstract

This study examines the effectiveness of behavioral attitude assessment instruments used in structural leadership training programs by analyzing how instrument- and assessor-related conditions shape their validity, reliability, objectivity, and practicality. Employing a quantitative approach enriched with qualitative feedback, data were collected from 41 facilitators (widyaiswara in Indonesian terminology) from the PKASN Training Center and other government training institutions. The findings indicate that while the instrument is practical and easy to apply, its effectiveness is constrained by weaknesses in validity, reliability, and objectivity. These limitations are associated with inconsistent interpretation of indicators, the presence of subjective bias, and the absence of standardized observation guidelines, all of which reduce inter-rater reliability and behavioral accuracy. The study highlights that instrument effectiveness is not solely determined by its design but also by how it is interpreted and implemented in practice. The findings underscore the need for evidence-based evaluation instruments that promote fairness, accuracy, and accountability in leadership development programs and support the development of more objective and behaviorally grounded assessment systems in government training institutions.
Bibliometric Analysis: Trends In Green Marketing Research Development And Consumer Behavior Towards Sustainable Products Eko Triawan; Nopa Dwi Saputra; Apep Indra Saputra; Rohmadi
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.v4i4.332

Abstract

This study aims to analyze research development trends on green marketing and consumer behavior towards sustainable products in the 2020-2024 period. Using bibliometric methods, this study evaluates the number of publications, citation trends, author collaboration patterns, and thematic relevance through keyword co-occurrence analysis of indexed scientific literature. The results show an increase in the number of publications each year, although the citation impact tends to be greater in early publications during the study period. Citation analysis identifies influential articles that highlight key factors in consumers' green purchasing behavior. Mapping author collaborations reveals a solid network among researchers, while keyword co-occurrence analysis identifies three main clusters focusing on the basic concepts of green marketing and sustainable consumption, green product marketing strategies, and methodological studies. The conclusions of this study underscore the importance of a deep understanding of consumer behavior in designing effective green marketing strategies and the need for further research to broaden insights in this field.
Determining the Propensity for Accounting Fraud: The Role of Internal Control, Regulatory Compliance, and Unethical Behavior Imanita Septian Rusdianti
Innovation Business Management and Accounting Journal Vol. 5 No. 1 (2026): January - March
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v5i1.333

Abstract

The tendency of accounting fraud is a serious risk that can harm an organization economically and reduce stakeholder trust. This phenomenon is not only related to weaknesses in the accounting system, but is also influenced by the behavioral aspects of individuals within the organization. This study aims to analyze the influence of internal control, compliance with accounting rules, and unethical behavior on the tendency of accounting fraud at PT Ciomas Adisatwa Tbk, East Java Region I, Malang. The study used a quantitative approach with primary data obtained through questionnaires to 68 respondents involved in accounting and administrative functions. Data analysis was performed using multiple linear regression after going through validity, reliability, and classical assumption tests. The results of the study indicate that internal control and compliance with accounting rules do not significantly influence the likelihood of accounting fraud. Conversely, unethical behavior has been shown to have a positive and significant effect on the likelihood of accounting fraud. This finding indicates that individual behavioral factors play a more dominant role than structural aspects in triggering fraud. This study implies that fraud prevention efforts need to be implemented through an integrated approach that includes strengthening control systems, procedural compliance, and internalizing ethical and integrity values ​​to achieve sustainable and accountable corporate governance.

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