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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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Factors of Earnings Management: Empirical Study of the Main Board Consumer Non-Cyclicals Sector on the IDX for the Period 2020-2023 Suci Sekar Melati; Eko Hariyanto; Sri Wahyuni; Edi Joko Setyadi
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.2025.019

Abstract

This study seeks to evaluate and analyze the factors influencing profits management in firms within the consumer non-cyclicals sector listed on the main board of the Indonesia Stock Exchange from 2020 to 2023. The research factors encompass free cash flow, profitability, audit quality, board of commissioners size, and board of directors. This study employs a purposive sampling method, yielding a sample of 33 companies from a research population of 40 companies. The four-year observation period resulted in 132 observations that met the research criteria. The analysis reveals that free cash flow, audit quality, profitability, and board of directors size have a significant effect on earnings management, while the size of the board of commissioners does not have a significant effect on earnings management.
Implementation of the Protocoler's Role on Facilitating the Agenda of the Regional Head Ade Guruh Diputra; Sri Hartini Jatmikowati; Wahyu Wiyani
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.2025.018

Abstract

This study aims to analyze the role of the Protocol Section in facilitating the Regional Head's agenda, as well as identifying inhibiting and supporting factors that affect its performance. The research was conducted in the Protocol Section of Pasuruan City at the Regional Secretariat Office of Pasuruan City, Panggungrejo District, Pasuruan City, East Java Province. The data analysis technique in this study used descriptive qualitative analysis. This research found that the Pasuruan City Protocol and Leadership Communication Section has a strategic role in supporting the Regional Head's agenda and creating a positive image of the government. Based on Perwali Number 53 of 2022, this section has carried out the tasks of leadership facilitation, guest management, agenda preparation, and government communication. With an achievement of 90% of the annual target and completion of 107 out of 112 service requests, the effectiveness of this section's work is relatively high. The evaluation of the Regional Government Work Plan (RKPD) for the fourth quarter of 2024 also showed good performance, including budget management. However, challenges remain in improving human resources, SOP-based discipline, and optimizing regulations. Increased transparency, archive systems, and effective communication are needed to strengthen government professionalism. Regular evaluation and modern management are needed to improve the effectiveness and transparency of governance. This research is expected to help the Protocol and Communication Section of Pasuruan City Leaders improve human resources through continuous training, including event management, protocol, and readiness to face urgent situations. In addition, using technology can improve efficiency, communication, transparency, and governance accountability.
Relationship between Electronic Banking and Customer Satisfaction: Evidence from Enugu, Nigeria Ejike Miracle Okechukwu; Nwosu Kanayo Chike; Nuel-Okoli Chinenye Maureen
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.2025.023

Abstract

Extant literature has shown conflicting results on the relationship between e-banking and bank customer satisfaction. Moreover, this research area has scanty empirical evidence in Nigeria. As a result, this study examined the relationship between e-banking and customer satisfaction in Enugu, Nigeria. The research was anchored on Davis’ (1989) technology acceptance model. The study population comprises 1,004,132 adult bank customers. A sample of 400 customers was determined using Yamane’s formula. The survey utilized convenience sampling to select participants who had used the e-banking tools. The research data were collected and analyzed using a structured questionnaire and Pearson Product-moment Correlation technique. The survey determined a positive correlation among Internet banking, ATM, POS, mobile banking, and customer satisfaction. The management of banks was advised to conduct period security checks on the firm’s websites; monitor and update ATMs at regular intervals; standardize POS service operations and charges for banks and independent operators; and deploy user-friendly mobile Apps for effective service delivery.
Promoting Inclusion in Nepal: Case Studies of Children with Autism Spectrum Disorder and Down Syndrome in a Classroom Embracing Inclusive Education Rabindra Shiwakoti; Nisha Pradhananga; Bishna Acharya
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.2025.022

Abstract

This study examined the case studies of children with autism spectrum disorder and down syndrome in an inclusive education classroom. The objectives of this study focus on lived experiences of children with autism spectrum disorder and down syndrome within an inclusive classroom. Drawing on the principles of inclusive education and the unique socio-cultural context of Nepal, the study examines the specific support strategies employed to facilitate their learning and participation. The study has been conducted through qualitative case study of two children, one with autism spectrum disorder and the other with Down syndrome, within an inclusive classroom in Bhaktapur, Nepal. Document review, observation guidelines and interview guidelines were used in this study. Semi-structured interviews were also conducted with teachers and specialists. The collected data is analyzed using thematic analysis, a systematic approach involving several key steps. The themes are reviewed and refined through discussion and comparison with the original data, ensuring they accurately reflect the collected information.  This study finds the critical importance of individualized approaches, highlighting how visual supports, structured routines, and sensory regulation strategies significantly benefited the student with ASD. Conversely, the student with Down syndrome thrived in collaborative learning environments, underscoring the value of peer interaction and strengths-based pedagogy. The study emphasizes that successful inclusion in Nepal necessitates ongoing teacher training, collaborative partnerships between educators, families, and therapists, and a sustained commitment to dismantling barriers to create a truly inclusive learning environment where all children can thrive.
Assessing the Contribution of Tourism to Economic Growth in Nepal Krishna Prasad Ojha; Madan Kandel; Kapil Shah
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.2025.024

Abstract

This study examines the impact of tourism on Nepal’s economic growth using time-series data from 2001 to 2024. Employing linear and multiple regression analyses, results show a significant upward trend in tourist arrivals, increasing by approximately 1,493 visitors annually, and a corresponding rise in tourism’s contribution to GDP by 0.0184 percentage points per year. A strong positive correlation (r = 0.87) between tourist arrivals and GDP contribution underscores tourism’s key role in economic development. Despite a sharp decline in tourism during 2020 due to the COVID-19 pandemic, structural break analysis indicates a resilient recovery in subsequent years. Stationarity tests show that important variables were not stable, so we adjusted the data to make it suitable for accurate time-series modeling. Findings highlight the sustained and growing economic importance of tourism in Nepal and suggest avenues for future research incorporating advanced modeling techniques.
Management Accounting Systems and Organizational Performance of Commercial Banks in Nepal Ballav Niroula
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.2025.025

Abstract

This study investigates the profound influence of management accounting systems (MAS) on the organizational performance of commercial banks in Nepal. Drawing upon a quantitative research design with a sample of 385 employees from Kathmandu Valley’s commercial banks, the research explores how key MAS components, namely, controlling and reporting, budgeting, decision-making, costing systems, and performance evaluation, collectively impact various dimensions of organizational success. The findings reveal a generally positive perception among employees regarding the effectiveness of these practices. Correlation analysis indicates moderate positive relationships between all management accounting practices and organizational performance, with budgeting demonstrating the strongest association. Regression analysis further confirms that controlling and reporting, budgeting, costing systems, and performance evaluation practices exert a significant positive impact on organizational performance. However, decision-making practices were found to have an insignificant impact within this model. This study presents crucial theoretical and practical implications, emphasizing the need for Nepalese commercial banks to strengthen their management accounting frameworks to improve operational efficiency, strategic decision-making, and competitive positioning in a dynamic financial context.
Employee Engagement and Employee Motivation Among Manufacturing Firms in Nigeria Chinenye Maureen Nuel-Okoli; Ifeanyi Nuel Okoli
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.2025.027

Abstract

This study examined the relationship between employee engagement and employee motivation in selected manufacturing firms in Anambra State. The study was based on Resource-Based Theory (RBT) and employed a cross-sectional research design. The target population comprised 320 employees from various departments within the organizations. A sample size of 123 workers was determined using Taro Yamane’s (1967) formula. Data were collected through structured questionnaires administered to randomly selected employees from manufacturing firms in Anambra State. The reliability of the measurement instrument was assessed using Cronbach's Alpha. Descriptive statistics were used to present the data, while Pearson’s correlation coefficient was applied to test the hypotheses. The study revealed that employee engagement positively and significantly relates to employee motivation in selected manufacturing firms in Anambra State. In conclusion, a positive work environment driven by motivated employees can also contribute to lower turnover rates, which is particularly beneficial in an industry where retaining skilled workers is vital for sustained success. To leverage the link between engagement and motivation, the study recommends that firms should focus on creating an engaging workplace culture. This could involve regular feedback sessions, team-building activities, and ensuring that employees feel valued and involved in decision-making processes.
The Impact of Green Economy Implementation on MSMEs in Musi Rawas District and its Implications on Business Growth Nopa Dwi Saputra; Qautsu Quza Fitria Jannah; Fhemmy Lia Purnama Dewi; Siti Nur Khotimah; Bambang Irawan; Nadia Ulfa
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.2025.026

Abstract

This study aims to analyze the impact of implementing green economy principles on micro, small, and medium enterprises (MSMEs) in Musi Rawas Regency and examine its implications for business growth. Green economy emphasizes resource efficiency, waste reduction, and environmental sustainability without ignoring economic growth. The method used in this study is a qualitative-descriptive approach with data collection through interviews, observations, and documentation studies of several MSME actors who have implemented environmentally friendly practices. The results of the study indicate that some MSMEs that adopt green economy principles, such as the use of environmentally friendly raw materials and good waste management, experience an increase in business image, customer loyalty, and cost efficiency in the long term. However, limited access to information, technology, and financing are major challenges in implementing a green economy widely. The implications of these findings indicate that with the support of appropriate policies and ongoing training, the green economy can be a significant driver of MSME business growth in the region. Therefore, synergy between the government, business actors, and financial institutions is needed to strengthen the green MSME ecosystem in Musi Rawas Regency.
Perception Analysis of the 24-Hour Operation Ban on Madura Stalls Vita Febria Mutia Zein; Muhammad Aras Prabowo; Habsyah Fitri Aryani
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.2025.031

Abstract

Analyzing the potential impact of the 24-hour operational ban on stalls madura on the socioeconomic dynamics of the community, especially in the Matraman area in central Jakarta, is the main objective of this research. Researchers envision Jakarta as a benchmark, if the 24-hour operational ban policy for Madura stalls is implemented nationally. So that this research can provide an overview of the impact that will occur if the policy is implemented. Through data collection, both in the form of previous research on related themes and data from interviews with madura shop owners at the research location, it becomes a source of reference in compiling this research. The results of adjustments to the data and facts show that there is a suspicion of a conflict of interest by the government in initiating the policy. Therefore, due to the economic and social impacts caused by injustice, a more massive government role is needed.
Lifestyle as a Mediator: The Influence of Content Marketing, Brand Equity, and Influencers Marketing on Aerostreet Purchase Decisions Leif Kaysa F; Suwignyo Widagdo; 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.2025.028

Abstract

Lifestyle as a Mediator: The Influence of Content Marketing, Brand Equity, and Influencer Marketing on Aerostreet Purchase Decisions in Three Sub-Districts of Jember City. This study aims to analyze the direct and indirect effects of content marketing, brand equity, and influencer marketing on purchase decisions, with lifestyle as a mediating variable. The research was conducted among Generation Z consumers who use Aerostreet products in Jember City, characterized by digital-based consumption and active lifestyles. This study uses a quantitative method with the Partial Least Squares Structural Equation Modeling (PLS-SEM) approach. Data were collected through questionnaires distributed to respondents who met the criteria. The variables examined include content marketing, brand equity, influencer marketing, lifestyle, and purchase decision. The analysis results indicate that content marketing, brand equity, and influencer marketing have a direct effect on lifestyle. Content marketing and influencer marketing have a direct effect on purchase decisions, while brand equity does not have a direct effect on purchase decisions; however, it does not play a significant role as a mediator between the three independent variables and purchase decisions. These findings emphasize the importance of developing digital marketing strategies that align with the lifestyle of Generation Z, as well as the need to enhance content authenticity and brand relevance through consistent and personalized approaches.

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