Innovation Business Management and Accounting Journal
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.
Articles
137 Documents
<![CDATA[Implementation Model of Environmental Accounting in Bumdes Pandawa Jaya to Realize Green Accounting ]]>
<![CDATA[Ade Nurlaelatul Janah]]>;
<![CDATA[Ana Sopanah]]>;
<![CDATA[Hartini Prasetyaning Pawestri]]>
<![CDATA[ Innovation Business Management and Accounting Journal Vol. 3 No. 1 (2024): January - March ]]>
Publisher : <![CDATA[Trescode Green Organization ]]>
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DOI: 10.56070/ibmaj.2024.015
<![CDATA[Environmental Accounting or Green Accounting is a term related to the inclusion of environmental costs in the accounting practices of companies or government agencies. The goal to be achieved in implementing environmental accounting is to carry out activities from the perspective of benefits and costs in order to increase the efficiency of waste management. These environmental costs are also integrated into business decision making and communicated to stakeholders, so that there is a need to allocate costs related to environmental conservation activities. This research aims to describe the implementation of Environmental Accounting at Bumdes Pandawa Jaya in Rengaspendawa Village which is implemented by Bumdes Pandawa Jaya. This research uses a qualitative method with a descriptive approach. Data collection techniques are carried out by means of observation, interviews and documentation. The research results show that BUMDES Pandawa Jaya has not implemented environmental accounting explicitly but only implemented environmental accounting implicitly through the waste management unit by incurring costs aimed at the environment. The implementation of environmental accounting is not yet optimal because costs incurred on the environment are not clearly detailed in the Bumdes financial reports and are still combined with other expenses. This is because Bumdes still uses a conventional or general accounting system which only classifies Bumdes performance income and expenditure, so that environmental costs are not visible.]]>
<![CDATA[Community Participation in the Development Planning Process of the Village Area ]]>
<![CDATA[Ahmad Ahmad]]>;
<![CDATA[Barkah Rosadi]]>;
<![CDATA[Susniwati Susniwati]]>
<![CDATA[ Innovation Business Management and Accounting Journal Vol. 3 No. 2 (2024): April - June ]]>
Publisher : <![CDATA[Trescode Green Organization ]]>
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DOI: 10.56070/ibmaj.2024.017
<![CDATA[The implementation of mandatory actions required by Law No. 23 of 2014 concerning Regional Government, Article 150, mandates that development planning is a mandatory affair. Development planning as carried out in Sekeloa Sub-District is through a participatory planning process known as "musrenbang", which begins with a sub-district-level deliberation and continues at the district-level musrenbang. This research aims to define and analyze the process of sub-district development planning, community involvement, as well as the variables that drive and hinder it. The research methodology employs an interactive qualitative data analysis model for descriptive research with a qualitative approach. The findings of this research indicate active community involvement in the musrenbang of Sekeloa Sub-District. In this phenomenon, the community and the government collaborate in Sekeloa Sub-District to plan for future growth. The active participation of both the community and the government in the development planning process of Sekeloa Sub-District highlights a collaborative effort towards sustainable growth and development. This partnership underscores the importance of inclusive decision-making and community empowerment in shaping the future of the locality.]]>
<![CDATA[Optimizing Education Services: Strategy for Implementing the BPOPP Program in Supporting School Operations ]]>
<![CDATA[Kusnul Azizah]]>;
<![CDATA[Ana Sopanah]]>;
<![CDATA[Indah Dewi Nurhayati]]>
<![CDATA[ Innovation Business Management and Accounting Journal Vol. 3 No. 2 (2024): April - June ]]>
Publisher : <![CDATA[Trescode Green Organization ]]>
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DOI: 10.56070/ibmaj.2024.019
<![CDATA[Accounting is closely related to financial information which is used as a basis for making decisions in everyday life. Accounting also consists of various types, one of which is educational accounting. In educational accounting there are several aspects, including the school budget, school infrastructure, school management, participation from parents, implementation accountability funds. The school budget comes from educational assistance provided by the government to improve the quality of education. BPOPP is a form of educational program provided by the East Java Provincial government to improve the quality of education. BPOPP is implemented in accordance with the Technical Guidelines and applicable Governor Regulations. At SMKN 9 Malang, procedures for using funds and reporting procedures for BPOPP at SMKN 9 Malang are good, although implementation still encounters several obstacles. In the future, it is hoped that there will be changes in the Technical Technical Guidelines and applicable Governor's Regulations so that the realization of BPOPP can be maximized.]]>
<![CDATA[Understanding Transparency: Interpretation of ISAK 35 in the Presentation of LKSA Robbani Financial Reports ]]>
<![CDATA[Sekar Arum Arifa]]>;
<![CDATA[Ana Sopanah]]>;
<![CDATA[Khojanah Hasan]]>
<![CDATA[ Innovation Business Management and Accounting Journal Vol. 3 No. 2 (2024): April - June ]]>
Publisher : <![CDATA[Trescode Green Organization ]]>
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DOI: 10.56070/ibmaj.2024.022
<![CDATA[This study aims to evaluate the financial reporting of Lembaga Kesejahteraan Sosial Anak (LKSA) Robbani, a non-profit organization focusing on social services and welfare for needy children. Non-profit organizations typically prioritize social welfare over financial gains, often leading to neglect of their financial reports. However, Financial Accounting Standards (FAS), particularly Interpretation of Financial Accounting Standards (IFAS) 35, provide guidelines for non-profit financial reporting. Using a qualitative descriptive analysis approach, this research examines the financial reports of LKSA Robbani over the past year to assess the extent to which it adheres to the guidelines outlined in IFAS 35 in financial reporting. The findings indicate that LKSA Robbani's financial reports only include information on income and expenses, without considering other aspects mandated by IFAS 35. Therefore, it is concluded that LKSA Robbani's financial reporting is not fully compliant with the provisions of IFAS 35. It is hoped that the findings of this research will enhance understanding of the extent to which LKSA Robbani complies with relevant accounting standards in presenting its financial reports. Additionally, this study may serve as a guide for similar non-profit organizations to improve transparency in their financial reporting, thereby enhancing the trust of stakeholders such as donors and those involved in the social activities conducted by LKSA Robbani.]]>
<![CDATA[The Relationship Between Work Environment, Work Motivation, Work Discipline, and Employee Performance in the Safety Risk Quality Control Unit ]]>
<![CDATA[Roro Maya Rizkita Sabrina]]>
<![CDATA[ Innovation Business Management and Accounting Journal Vol. 3 No. 2 (2024): April - June ]]>
Publisher : <![CDATA[Trescode Green Organization ]]>
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DOI: 10.56070/ibmaj.2024.023
<![CDATA[An organization's actions are primarily driven by its human resources, which also determine the rate of growth or decline of an organization. The ability of a company or organization to obtain quality work results and the desired quantity is greatly influenced by several factors, including work motivation, work discipline, and work environment. Motivational factors influence performance because motivational factors are a condition that moves humans towards a specific goal. Meanwhile, the discipline factor is a person's awareness and willingness to obey allapplicable company regulations and social norms. The next factor that influences employee performance is the work environment factor. This is because the work environment is a total of elements both within and outside the organization's boundaries that directly or indirectly impact managerial activities to achieve organizational goals. This research was conducted in the work environment at PT. Angkasa Pura II, especially at Soekarno-Hatta Cengkareng Airport, maximizes the best service, namely by providing a variety of modern airport support services supported by high-tech facilities, which is the airport's commitment to creating comfort for service users while in the airport environment. Airport-related services aim to support the creation of security, safety, and comfort for airport service users while in the airport area.]]>
<![CDATA[Profitability Analysis of Indonesian Pharmaceutical Manufacturing Companies: Capital Structure and Company Size ]]>
<![CDATA[Sri Dwiningsih]]>;
<![CDATA[Anwar Sanusi]]>;
<![CDATA[Edi Subiyantoro]]>
<![CDATA[ Innovation Business Management and Accounting Journal Vol. 3 No. 2 (2024): April - June ]]>
Publisher : <![CDATA[Trescode Green Organization ]]>
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DOI: 10.56070/ibmaj.2024.026
<![CDATA[The aim of the author in conducting this research is to determine the influence of capital structure and company size on the profitability of pharmaceutical companies listed on the Indonesia Stock Exchange. The method used by the author in conducting this research is descriptive analysis method and multiple linear regression analysis. Data processing was carried out using IBM SPSS STATISIC 25. The population of this study was all pharmaceutical companies listed on the Indonesia Stock Exchange in 2020-2022 with the number of samples taken according to the researchers' criteria of 10 pharmaceutical companies. The partial research results show that the Capital Structure (DAR) variable has a negative and significant effect on Profitability (ROE) in pharmaceutical companies, the Company Size (FS) variable has no significant effect on Profitability (ROE) in pharmaceutical companies, simultaneously the Capital Structure (DAR) variable, and Company Size (FS) has a significant effect on Profitability (ROE) in pharmaceutical companies.]]>
<![CDATA[Measurement of Corporate Stock Performance: Case Study in Indonesia and Thailand for the Initial Public Offering (IPO) ]]>
<![CDATA[Aji Pangestu]]>;
<![CDATA[Hendro Gunawan]]>;
<![CDATA[JH Wijaya]]>;
<![CDATA[Ivan Gumilar Sambas Putra]]>
<![CDATA[ Innovation Business Management and Accounting Journal Vol. 3 No. 2 (2024): April - June ]]>
Publisher : <![CDATA[Trescode Green Organization ]]>
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DOI: 10.56070/ibmaj.2024.025
<![CDATA[This study's objective is to compare the performance of company shares in Indonesia and Thailand at the time of their initial public offering (IPO) based on abnormal short-term returns and abnormal long-term returns. This methodology employs descriptive quantitative methods. Population consists of companies in Indonesia and Thailand that conducted an initial public offering (IPO) between 2018 and 2020. Purposive sampling based on predetermined criteria was utilized to obtain samples of 129 companies conducting IPOs in Indonesia and 53 companies conducting IPOs in Thailand. Non-Parametric Difference Mann-Whitney U Test utilizing SPSS version 23.0. The results of the Mann-Whitney U test indicate that there is no statistically significant difference between abnormal returns on short-term (3-month) and long-term stock performance (24 months). significant on the Indonesian and Thai capital markets. Due to the company's poor performance during the period from 2018 to 2020, the stock is underperforming. Obviously, this is demonstrated by the negative abnormal return value. Based on the results of the Mann-Whitney test, it is known that there is no difference between the short-term and long-term stock performance of Indonesian and Thai companies.]]>
<![CDATA[International Distribution Model for Malangan Traditional Mask SMEs: a Glocalization Strategic ]]>
<![CDATA[Hanif Rani Iswari]]>;
<![CDATA[Imam Mukhlis]]>;
<![CDATA[Fulgentius Danardana Murwani]]>
<![CDATA[ Innovation Business Management and Accounting Journal Vol. 3 No. 2 (2024): April - June ]]>
Publisher : <![CDATA[Trescode Green Organization ]]>
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DOI: 10.56070/ibmaj.2024.024
<![CDATA[This study investigates the international distribution model for SMEs producing Malangan traditional masks, with a focus on glocalization strategies. The purpose is to identify effective methods for these SMEs to penetrate global markets while preserving local cultural integrity. Employing a qualitative approach, the research gathers data through interviews with SME owners and industry experts, as well as an analysis of existing distribution channels. The findings reveal that a combination of digital marketing, strategic partnerships, and cultural adaptation is critical for successful international distribution. This model not only enhances market reach but also ensures the preservation of cultural heritage. The study provides valuable insights for SMEs in the traditional crafts sector seeking to expand globally, balancing global market demands with local cultural significance.]]>
<![CDATA[Analysis of the Values of Shadow Puppet Art in Strengthening the Code of Ethics for Accountants ]]>
<![CDATA[Sintia Nur Afifah]]>;
<![CDATA[Mariska Nur Hanifah]]>;
<![CDATA[Fitria Auldri]]>;
<![CDATA[Hudri Ahmad Hudori]]>;
<![CDATA[Asep Alfarizi Yulianto]]>;
<![CDATA[Muhammad Aras Prabowo]]>;
<![CDATA[Fitriah Ulfah]]>;
<![CDATA[Lusiana Putri Ahmadi]]>
<![CDATA[ Innovation Business Management and Accounting Journal Vol. 3 No. 2 (2024): April - June ]]>
Publisher : <![CDATA[Trescode Green Organization ]]>
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DOI: 10.56070/ibmaj.2024.027
<![CDATA[This research is a literacy study (literature review study) which is a description of several theories, evidence, and other research from various sources (Hasibuan, 2007). The data analysis method is also used in this research, which is descriptive analysis with stages of accumulating data from various previous studies, both national and international research, analyzing the information, and then providing explanations and descriptions of Javanese cultural values, one of which is shadow puppet culture which can function as reinforcement. Accountant's code of ethics. The results of this research show that the Code of Ethics for Accountants adopted from Western culture cannot solve problems in Indonesia. Therefore, the accounting profession currently in Indonesia must understand that foreign culture is very different from the ethical rules that can be adapted to the ethical principles of accountants in Indonesia. Community culture is considered more appropriate for implementing the code of ethics in Indonesia and can be the basis for proposals for developing ethical accounting principles based on local culture, one of which is shadow puppetry.]]>
<![CDATA[Analysis of Regional Financial Performance of Batu City during the Covid Pandemic Transition 19 ]]>
<![CDATA[Alif Dewantara]]>;
<![CDATA[Arif Dwi Hartanto]]>
<![CDATA[ Innovation Business Management and Accounting Journal Vol. 3 No. 2 (2024): April - June ]]>
Publisher : <![CDATA[Trescode Green Organization ]]>
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DOI: 10.56070/ibmaj.2024.030
<![CDATA[This study aims to see how the financial performance of the stone city region after the transition of the covid 19 pandemic where this type of research is descriptive quantitative research and the sample used is data on the realization of the stone city APBD for 2020-2022 which can be obtained at DJPK using 3 regional financial ratios the results show that the ratio of the degree of destructiveness is still very low, meaning that the ability of the region in regional autonomy is very small. role, while the results of the regional financial independence ratio are still consultative in nature, meaning that the role of the central government has been reduced but needs to be increased so that participatory development is achieved, finally the results of the effectiveness of PAD are still less effective in exploring the potential of PAD where the ratio has not exceeded 100%.]]>
