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Contact Name
Hafid Aditya
Contact Email
ejournal@trescode.org
Phone
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Journal Mail Official
ejournal@trescode.org
Editorial Address
Green Caraka Residence, Blok 4, No. 3, Cisaranten Endah, Arcamanik, Bandung, Indonesia
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Kota bandung,
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INDONESIA
Innovation Business Management and Accounting Journal
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
Factors for Improving Employee Performance in Public Service Organizations in the Aquaculture Sector Widiya Avianti; Hilman Abdurrahman; Millawati Millawati
Innovation Business Management and Accounting Journal Vol. 4 No. 1 (2025): January - March
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.2025.013

Abstract

Performance Appraisal System (SKP). According to this regulation, the performance appraisal of civil servants consists of two main aspects, namely the work results achieved and behavioral assessments related to work behavior. It aims to improve the effectiveness and efficiency of civil servant performance appraisals, as well as ensuring that civil servants provide the best public services to the community. Identifying factors that can increase motivation and analyzing performance appraisals that hinder efforts to increase employee motivation within the Organizations in the Aquaculture Sector of Purwakarta Regency. ways to improve employee performance are through training in accordance with their fields, increasing insight through intensive meetings or regular briefings that discuss ongoing work programs, and providing salaries or allowances commensurate with the performance shown by employees. With good work ability, the overall performance of the Organizations in the Aquaculture Sector can improve.
Building Indonesian Democracy: Maintaining The Balance Between Civility, Reconciliation, and The Role Of Opposition In Monitoring Power Ida Ayu Gerhana Saraswati Dharmmesta; Bambang Satriya; Supriyadi
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.2025.017

Abstract

This research aims to discuss the function of the opposition in the context of democracy and the important role of the opposition in monitoring power. The research method used is a qualitative approach with descriptive analysis. The research findings show that Indonesian democracy requires a harmonious balance between maintaining social harmony through civility and reconciliation and ensuring the role of an effective opposition as a watchdog of power. The opposition is vital in maintaining transparency and accountability and encouraging government policies that are more responsive to public interests. Without constructive opposition, democracy risks losing its essence as an open and accountable system. This research contribution highlights the importance of the opposition as a partner to the government in creating inclusive and effective policies. It also emphasizes the need for regulations that strengthen the opposition's position in parliament and build a competitive yet polite political culture. Research recommendations include strengthening opposition rights, reducing fat coalitions, and increasing freedom of speech and media to strengthen a more mature and sustainable Indonesian democracy.
Determinants of Continuous Intention to Use Mobile Payment in Nigeria Ejike Miracle Okechukwu; Nwosu Kanayo Chike
Innovation Business Management and Accounting Journal Vol. 4 No. 1 (2025): January - March
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.2025.011

Abstract

The upsurge in m-payment usage despite multiple challenges is unfathomable. The research aims to determine the factors influencing the continuous intention to use m-payment in Southeast, Nigeria. The survey was anchored on the diffusion of innovation, technology acceptance model, and unified theory of acceptance and use of technology. A structured questionnaire was used for data collection while standard multiple regression was used for data analysis. The study found a positive statistical influence of perceived advantage, usefulness, safety, and cost on continuous intention to use mobile payment in Southeast, Nigeria. It was recommended that financial institutions should often upgrade the m-payment system to meet the requirements of users; be more aggressive in promoting the use of m-payment in Nigeria; use safety attributes to position the payment system in the minds of users; and position m-payment as a tool for cost-effective payments.
The Influence of Workload and Performance Allowances on Employees Performance through Work Motivation Kusnadi Kusnadi; Arthur Sitaniapessy; Rismawati Rismawati
Innovation Business Management and Accounting Journal Vol. 4 No. 1 (2025): January - March
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.2025.010

Abstract

This study is to analyze the Influence of Workload and Performance Allowance on Performance Through Work Motivation of Employees of the Central Statistics Agency of West Nusa Tenggara Province. This study is descriptive with a quantitative approach. Samples were taken using the Statified Proportional Random Sampling technique, with a sample size of 170 respondents. The method of collecting data related to the research problem was carried out using the questionnaire method. The analysis in this study uses PLS (Part Least Square). The results of the study indicate that workload has a significant effect on work motivation, workload has an effect on employee performance, performance allowance has a significant effect on work motivation, performance allowance has a significant effect on employee performance, work motivation has an insignificant effect on employee performance, workload has an insignificant effect on employee performance through work motivation, performance allowance has an insignificant effect on performance through work motivation.
Village Asset Utilization Policy to Increase Village Original Income Dyah Andriani Saraswati; Sukardi; Saudah
Innovation Business Management and Accounting Journal Vol. 4 No. 1 (2025): January - March
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.2025.014

Abstract

study aims to analyze the implementation of the village asset utilization policy in increasing village revenue and identify the inhibiting factors based on Blitar Regent Regulation Number 55 of 2019. The research location was Binangun Village. The data analysis technique in this study used the descriptive-analytic method. This study found that implementing the village asset utilization policy in Binangun Village based on Blitar Regent Regulation Number 55 of 2019 still faces various obstacles. Policy communication has not covered the entire community, especially regarding utilizing southern kiosks. Human resources do not have a deep understanding, causing important stages such as market price surveys and agreement documents not to be carried out. Supporting regulations such as Village Regulations (Perdes) on Village Market Management and Village Head Regulations (Perkades) on Utilization of Village-Owned Land for Official Use, also known as Village Bengkok Assets, have not been prepared. At the same time, incentives for asset managers have not been provided due to differences in regulations and budget constraints. In addition, the unavailability of SOPs has led to inconsistencies with applicable regulations. Supporting factors include the commitment of the village government and the use of SIPADES. In contrast, barriers include the lack of supervision, leadership assertiveness, and community participation in utilizing village assets. This research contributes to policy implementers in improving socialization, training of asset managers, drafting regulations, policy enforcement, and coordination with the Inspectorate and Village Consultative Body (BPD) to optimize the utilization of village assets to increase Village Original Income.
The Influence of Organizational Culture and Compensation on Employee Performance through Work Discipline at PT. Bima Palma Nugraha Edy Eri Iryanto; Mokh Natsir; Tanto G Sumarsono
Innovation Business Management and Accounting Journal Vol. 4 No. 1 (2025): January - March
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.2025.012

Abstract

The purpose of this study is to determine how organizational culture and compensation at PT. Bima Palma Nugraha affect employee performance through work discipline. to determine how organizational culture and work discipline affect employee performance, how compensation and work discipline affect employee performance, and how work discipline affects employee performance. With a sample size of 70 respondents, a descriptive method with proportional random sampling methodology was used. Regression equations and correlation coefficient analysis were used in data analysis to test the hypothesis. Based on the research findings, employee performance through work discipline is positively and significantly influenced by corporate culture and salary. Meanwhile, salary and work discipline have a positive and significant influence on employee performance, and work discipline has a beneficial influence on performance. This organizational culture will integrate individual diversity into shared values or norms among members and guide their behavior towards one goal: achieving consistently higher performance to advance the company.
Implementation of Corporate Social Responsibility of Sustainable National Project Companies Anas Firmanto; Dewi Astutty; Diah Ayu Wisnu Wardhana
Innovation Business Management and Accounting Journal Vol. 4 No. 1 (2025): January - March
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.2025.015

Abstract

This study aims to analyze the implementation of corporate social responsibility (CSR) by companies that contribute to communities directly affected by sustainable national development projects and identify legal obstacles to its implementation. The research was conducted at the location of the infrastructure project managed by PT Hutama Karya Infrastruktur. The method used is empirical legal research with direct observation techniques, interviews, and case studies to obtain data on CSR practices implemented. The results showed that PT Hutama Karya Infrastruktur has implemented a CSR program that includes community empowerment, social infrastructure development, and environmental protection, such as the construction of public facilities, reforestation, and support for local Micro, Small and Medium Enterprises (MSMEs). However, challenges remain, particularly in aligning company policies with community needs and weak government oversight. Therefore, this study recommends strengthening government regulations and oversight mechanisms and increasing transparency and active community involvement in CSR planning and implementation. Companies can contribute more consistently to inclusive and responsible sustainable development with this approach.
The Effect of Organizational Culture and Worklife Balance on Employee Performance through Job Satisfaction Galih` Evendi; Hary Sulaksono; Diana Dwi Astuti
Innovation Business Management and Accounting Journal Vol. 4 No. 1 (2025): January - March
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.2025.016

Abstract

This study aims to examine and analyze the influence of organizational culture and worklife balance on employee performance through job satisfaction among third-party employees at the Bank Indonesia Malang Representative Office. The research development is conducted by testing and analyzing both the direct influence of organizational culture and worklife balance on employee performance and their indirect influence through job satisfaction. This study is a quantitative research, employing a saturated sampling technique. The respondents consist of 74 third-party employees at the Bank Indonesia Malang Representative Office. The study utilizes multivariate data analysis techniques, as it analyzes more than one variable, using the Structural Equation Modeling (SEM) method with the WarpPLS 7.0 application. Overall, the research findings indicate that organizational culture and work-life balance have a positive and significant impact on both employee performance and job satisfaction, while job satisfaction also has a positive and significant impact on employee performance. As a result, employee performance becomes more productive and contributes positively to the institution's success and reputation.
Talent Management and Performance of Manufacturing Firms in Nigeria Nicholas Ngozi Igwe; Chukwuebuka Ugonna Obidigbo; Patrick Obumneme Dulora
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.2025.020

Abstract

This study examined the nature of the relationship that exists between talent management and organizational performance in selected manufacturing firms in Anambra State, Nigeria. The study was anchored on Resource Based Theory (RBT). The research used the cross-sectional research design to plan for the study. The population of the study stood at three hundred and twenty (320) workers selected from different departments in the organizations. The sample size was one hundred and twenty three (123) workers which was arrived at using Taro Yamane (1967) formula. Data were collected using structured questionnaire from the random sampled workers of the selected manufacturing firms in Anambra State. The reliability of the measuring instrument was tested using Cronbach Alpha. The data were presented using descriptive statistics and Pearson correlational analysis was used in testing the hypotheses. The study revealed that there was a positive significant relationship between the dimensions of talent management (talent attraction, talent development, talent retention) on organizational performance dimensions (job satisfaction, employee loyalty, and employee commitment) respectively. The study concluded that manufacturing firms which have the capacity and resources to attract talents tends to guarantee employee job satisfaction more than those which lack the required resources. The study recommended that manufacturing firms should exhibit objectivity in recruitment process, offer the right reward, provide job security, and invest in staff welfare so as to increase the chances of attracting highly talented employees.
Innovation and Competitive Advantage in the Selected Manufacturing Firms in the South-East, Nigeria Nnenne Adani
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.2025.021

Abstract

The study examined the extent to which innovation influence competitive advantage in the selected manufacturing firms in the South-East, Nigeria. This study adopted descriptive survey research design. The target population in this study was two thousand and two (2002) staff in the selected manufacturing firms in Southeast, Nigeria. Random sampling was used to obtain a sample size of 322 respondents. Primary data were collected with the use of structured questionnaire.  Pearson Product-moment Correlation was used to test the hypothesis, which revealed that: innovation exerts a moderate statistical influence on competitive advantage in selected manufacturing firms in Southeast, Nigeria (r = 0.61, p < .01). In conclusion, innovative firms are likely to enjoy competitive advantage more than those who maintain old ways of doing business. The study recommends that manufacturing firms should continuously review and improve their product offerings by introducing innovative features and attributes that set them apart in the industry.

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