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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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Driving Employee Performance: The Role of Transformational Leadership, Workload, and Motivation at Malang’s Cooperative and Trade Office Yusuf Abdurrahman; Tanto G. Sumarsono; Sugeng Haryanto
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.v5i1.360

Abstract

This study explores the dynamics between transformational leadership, workload, and employee performance within the Malang City Office of Cooperatives, Industry, and Trade. Recognizing that performance gaps in the public sector often stem from imbalanced workloads and leadership approaches, this research specifically examines how work motivation acts as a vital bridge in these relationships Using a quantitative approach and Structural Equation Modeling (SEM-PLS), the study analyzed data from 121 civil servants. The findings reveal that transformational leadership and managed workloads are powerful drivers of motivation. Furthermore, the results indicate that leadership, workload, and motivation each have a direct, positive impact on overall performance. Notably, work motivation serves as a key mediator; it is the psychological engine that transforms organizational inputs and leadership guidance into tangible results.The evidence suggests that achieving peak performance requires more than just administrative adjustments. It demands a holistic strategy that balances optimized task distribution with inspiring leadership to foster a motivated workforce. These insights provide a roadmap for public sector organizations to improve productivity through competency-based management and a deeper focus on employee well-being.
Analysis of the Paje' Pangempang Tradition in the Perspective of the Ijarah Contract Siti Rahma; Ahmad Abdul Mutalib; Shadriyah Shadriyah
Innovation Business Management and Accounting Journal Vol. 5 No. 2 (2026): April - June 2026
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v5i2.361

Abstract

Indonesia is rich in local traditions that not only reflect cultural identity but also shape patterns of economic interaction within society. One such practice is the paje’ pangempang tradition in Tunreng Tellue Village, Bone Regency, which represents a form of cooperation between landowners and managers in utilizing pond land over a certain period. This practice is particularly interesting to examine as it inherently involves the utilization of benefits in exchange for compensation, which in Islamic law is recognized as an ijārah contract. However, the community does not explicitly identify this practice as ijārah, making it necessary to further analyze its conformity with Islamic legal principles. This study aims to examine the implementation mechanism of the paje’ pangempang tradition and analyze its conformity with the ijārah contract from the perspective of Islamic law. The research employs a qualitative method with a normative-empirical approach through interviews, observation, and documentation. The findings indicate that the practice is carried out based on clear agreements between the parties, predetermined compensation, and well-defined rights and responsibilities. Therefore, the paje’ pangempang tradition fulfills the essential pillars and conditions of the ijārah contract and can be considered consistent with Islamic legal principles.
Village Fund Accountability: Does Village Chief’s Leadership Matter More Than Staff Competence? Muhammad Taufiq
Innovation Business Management and Accounting Journal Vol. 3 No. 4 (2024): October - December
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v3i4.365

Abstract

This study aims to investigate and compare the influence of leadership and competence on village fund accountability. While both factors are theoretically essential for sound financial governance, empirical evidence has shown inconsistent results regarding which variable acts as the primary driver for accountability. This research addresses the debate by evaluating whether the "tone at the top" set by the village Chief (leadership) holds more significance than the technical proficiency (competence) of the village officers. The research employs a qualitative approach through a Systematic Literature Review (SLR) and Qualitative Content Analysis. Data were synthesized from a selection of empirical studies published between 2019 and 2024. The analysis focused on comparing beta coefficients and significance levels across multiple research contexts to identify dominant patterns and anomalies, such as the "competence paradox," where technical skills occasionally yield negative correlations with accountability.The findings reveal that leadership is the more consistent and dominant predictor of village fund accountability. In studies where both variables were significant, the influence of leadership consistently outweighed that of staff competence. Notably, the study identifies that high competence without strong leadership oversight can lead to a decrease in accountability, suggesting that technical skills can be misapplied in the absence of an ethical institutional culture.The study concludes that the Chief of Village’s leadership indeed matters more than staff competence in securing fund integrity. While technical training for staff remains necessary, policy interventions should prioritize the cultivation of integrity-based leadership and robust internal control systems. This research contributes to the field of public sector management by highlighting that human capital must be governed by strong authoritative ethics to ensure the transparent management of public resources.
The Catalyst of Change: Analyzing the Impact of Public Service Motivation on Proactive Work Behavior Muhammad Taufiq; Djony Harijanto
Innovation Business Management and Accounting Journal Vol. 2 No. 4 (2023): October - December
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v2i4.366

Abstract

In the face of complex societal demands, modern governance requires civil servants who move beyond passive compliance toward proactive behavior. This study investigates the relationship between Public Service Motivation (PSM) and proactive behavior among civil servants in East Java, Indonesia. Using a quantitative approach, data were collected from civil servants participating in professional development programs at the East Java Provincial Training Agency. The research model examines how the core dimensions of public service motivation—including attraction to policy-making, commitment to the public interest, compassion, and self-sacrifice—collectively and individually drive proactive actions in the workplace. The findings reveal that while public service motivation serves as a robust collective foundation for initiative, the dimensions do not influence behavior equally. A critical discovery of this research is that a normative commitment to the public interest stands as the primary catalyst for proactivity. While civil servants may possess high levels of compassion and a willingness to sacrifice, these emotional traits do not necessarily translate into self-initiated changes unless anchored by a strong sense of duty toward the collective good. Conversely, an interest in the technicalities of policy-making shows the least connection to proactive effort on the ground. These results underscore the importance of value-alignment in public administration. To overcome the "passivity trap" inherent in many bureaucracies, public sector organizations must move beyond technical training and focus on strengthening the mission-driven commitment of their workforce, ensuring that the desire to serve is effectively transformed into proactive, responsive excellence.
Optimizing Public Service Effectiveness through Digital-Based Archival Management at Bandung City Land Office Poppy Citra Luthfiya; Muhammad Taufiq
Innovation Business Management and Accounting Journal Vol. 3 No. 4 (2024): October - December
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v3i4.371

Abstract

Archival management is an important part in supporting the effectiveness of public services, especially in government agencies engaged in land administration. This study aims to analyze archival management at the Bandung City Land Office in supporting the effectiveness of public services. This study uses a qualitative descriptive method with data collection techniques through observation, archival, and literature studies. Data were obtained from archive and correspondence management activities at the Bandung City Land Office and supported by national and international references related to digital archive management. The results of the study indicate that archival management has been carried out through a systematic process of administration, recording, distribution, validation, and archiving of archival s. The implementation of digital systems such as E-Surat, E-Office, KKP, and SITATA helps improve the efficiency of land administration. Effective archival management has a positive impact on increasing the speed of service, information accuracy, administrative transparency, and public service accountability. However, obstacles still faced are the accumulation of physical archives, limited storage space, and human error in archival management. To overcome these obstacles, the Bandung City Land Office implemented the PDCA (Plan, Do, Check, Action) approach as an effort to continuously improve the quality of archive management. This study concludes that digital-based archival management can optimally improve the effectiveness of public services.
Bridging the Digital Gap: Evaluating Mobile JKN E-Service Quality at Cisaga Health Center Devi Fitriani; Endah Mustika Ramdani
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.v4i4.373

Abstract

The digitalization of public healthcare services in Indonesia, marked by the introduction of the Mobile JKN application, aims to streamline administrative processes and reduce facility congestion. However, a significant "utilization gap" remains prevalent in rural health centers, where technological availability does not always translate into adoption. This study aims to evaluate the digital service quality of the Mobile JKN online queuing feature at the Cisaga Public Health Center (Puskesmas Cisaga) through the lens of the E-Service Quality (E-SERVQUAL) framework. A qualitative descriptive approach was employed, utilizing in-depth interviews, field observations, and documentation. Data were gathered from a diverse group of informants, including BPJS administrative staff and both active and non-active JKN participants, to capture a 360-degree perspective on service delivery. he findings reveal a stark contrast between technological potential and practical reality; despite being a pioneer of digital transformation in Ciamis Regency, nearly 90% of participants still rely on manual queuing systems. Evaluated against the seven E-SERVQUAL dimensions, "Efficiency" emerged as the most significant potential strength for tech-savvy users, whereas "Responsiveness" and "System Availability" were found to be the weakest due to technical disruptions and the absence of integrated on-site support. The study identifies that low digital literacy, inadequate socialization by BPJS Kesehatan, and infrastructural disparities are the primary inhibitors of digital adoption. This study concludes that for digital health transformation to be effective at the grassroots level, it must be supported by a "hybrid" implementation strategy that aligns digital features with local user readiness and technical reliability.
Beyond Time and Place: Why Autonomy Flexibility is the Real Driver of Engagement in the Public Sector Hari Nugraha; Muhammad Taufiq; Iin Agustina
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.v5i1.374

Abstract

This research aims to explore the intricate relationship between Flexible Work Arrangements (FWA) and Job Engagement within the specific context of the public sector in Bandung, Indonesia. In an era of rapid digital transformation and evolving bureaucratic demands, understanding how work design influences civil servant motivation is crucial. This study employs a quantitative research design, deconstructing FWA into three distinct dimensions—time flexibility, place flexibility, and autonomy flexibility—while measuring job engagement through the components of vigor, dedication, and absorption. Data were systematically collected from 71 public sector employees through online surveys supported by field enumerators to ensure data integrity. The results of the multiple regression analysis reveal a significant paradigm shift in how engagement is cultivated in public organizations. Findings indicate that autonomy flexibility is the sole significant predictor of job engagement, specifically exerting a strong positive influence on dedication and absorption. Conversely, time and place flexibility were found to be statistically insignificant across all engagement dimensions. This suggests that for public sector employees, psychological empowerment and procedural control are far more valuable than logistical convenience. These results highlight that autonomy acts as a primary catalyst for public service motivation and proactive work behavior. Practically, government agencies are advised to transition from rigid compliance-based management to trust-based job redesigns that prioritize task autonomy to foster a highly focused and dedicated workforce.

Page 14 of 14 | Total Record : 137

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