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Contact Name
Bambang Afriadi
Contact Email
afriadi.bambang92@gmail.com
Phone
+6283892198223
Journal Mail Official
adm.ijble@gmail.com
Editorial Address
Jln. Siswa Raya, Banten Indonesia
Location
Kota tangerang,
Banten
INDONESIA
Journal of Business Innovation and Accounting Research
Published by PT. BATARI EDU CALYA
ISSN : -     EISSN : 30316618     DOI : -
Core Subject :
The Journal of Business Innovation and Accounting Research (JBIAR) invites researchers, academics, practitioners, and policymakers to submit original research articles in business, management, accounting, finance, economics, entrepreneurship, and innovation studies.
Arjuna Subject : -
Articles 55 Documents
Implementation Strategy For Fishery Processing Business Based On Blue Economy Jani Arbakala; Sundjoto Sundjoto; Angky Soedrijanto; Untung Tamsil
Journal of Business Innovation and Accounting Research Vol. 2 No. 4 (2025): Journal of Business Innovation and Accounting Research
Publisher : PT. BATARI EDU CALYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/rvtg4d85

Abstract

This study investigates the readiness and capacity of the East Fakfak district community to transform fish into micro-small scale business products, aiming to contribute to the blue economy's development and enhance their welfare. Employing a semi-qualitative research approach through surveys, the research team, including surveyors, engaged in direct observation and conducted comprehensive interviews across all villages in East Fakfak. The objective was to assess the community's preparedness to process fish into preserved products that are marketable, high-quality, and possess unique organoleptic qualities characteristic of Fakfak. The analysis revealed a prevalent unfamiliarity among the East Fakfak district inhabitants with fish processing technologies. A traditional preference for consuming fresh fish, attributed to the ease of access to fish resources, has significantly hampered the advancement of fishery product processing in the region. This study underscores a critical need for introducing and fostering fish processing knowledge and technologies among the community. By educating and equipping the local populace with the necessary skills and resources to undertake sustainable fish processing, there lies a potential to unlock a new avenue for economic development. Such initiatives would not only diversify income sources but also ensure the longevity and sustainability of fishery resources, pivotal to the prosperity of East Fakfak's blue economy
Innovation of Cloud-Based Accounting Technology to Improve Business Efficiency and Control Mostafa Khaled
Journal of Business Innovation and Accounting Research Vol. 1 No. 2 (2024): Journal of Business Innovation and Accounting Research
Publisher : PT. BATARI EDU CALYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/8h179418

Abstract

The rapid advancement of digital transformation has compelled businesses across emerging economies to adopt innovative technological solutions for enhanced operational efficiency and financial control. This study investigates the innovation of cloud-based accounting technology and its impact on business efficiency and control within the Egyptian business context. Employing a quantitative research methodology utilizing Partial Least Squares Structural Equation Modeling (PLS-SEM), this research examines the relationships between cloud accounting adoption, operational efficiency, financial reporting quality, and organizational control mechanisms. Data were collected from 285 Egyptian enterprises that have implemented cloud-based accounting systems. The findings reveal that cloud-based accounting technology significantly enhances business efficiency through real-time data accessibility, automated accounting processes, and improved data security protocols. Furthermore, the results demonstrate that organizational and human factors play critical roles in successful cloud accounting adoption, while technological infrastructure and perceived trust serve as moderating variables. The study contributes to the existing literature by providing empirical evidence from the Egyptian context, offering practical implications for businesses seeking to leverage cloud technology for competitive advantage. The research concludes that strategic implementation of cloud-based accounting systems, coupled with adequate organizational readiness and human capital development, can substantially improve business efficiency and control mechanisms in emerging market economies.
The effect of product quality, store atmosphere, and brand image on the purchase decision of mie gacoan restaurant products in lamongan city Irma Lafenia Putri; Moh. Muklis Sulaeman; Diah Ayu Novitasari; Heru Budi Santoso
Journal of Business Innovation and Accounting Research Vol. 2 No. 1 (2025): Jurnal of Business Innovation and Accounting Research
Publisher : PT. BATARI EDU CALYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/hham0h53

Abstract

The latest culinary business opened in Lamongan City is a restaurant company called Mie Gacoan. Mie Gacoan is a subsidiary of PT Pesta Pora Abadi which has a trademark of the number one spicy noodle restaurant chain in Indonesia. This study aims to determine the effect of product quality, store atmosphere , and brand image on purchasing decisions for Mie Gacoan restaurant products in Lamongan City. The population in this study were consumers of Mie Gacoan restaurants in Lamongan City. This study uses a quantitative research method. Sampling using a non-probability sampling technique using a purposive sampling method and referring to the maholtra theory obtained results of 120 respondents. The results of this study indicate that partially and simultaneously the variables of product quality, store atmosphere, and brand image have a positive and significant effect on purchasing decisions. Based on the results of the R square value, the variables of product quality, store atmosphere , and brand image affect the purchasing decision variable by 64.5% so that the remaining 35.5% is influenced by other variables not examined in this study. This study contributes to adding to the literature that can be used as a reference for students to conduct further research and used as input for the management of the Mie Gacoan Lamongan restaurant to continue to develop. Further research is suggested to add other variables besides the variables that have been studied to provide a more comprehensive picture of purchasing decisions at the Mie Gacoan restaurant.
The effect of price, discount, and customer rating on purchase decisions on the shopee marketplace Mohamad Bagus Nuruddin; Moh. Muklis Sulaeman; Diah Ayu Novitasari; Nurus Safa'atillah
Journal of Business Innovation and Accounting Research Vol. 2 No. 2 (2025): Journal of Business Innovation and Accounting Research
Publisher : PT. BATARI EDU CALYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ejs1k774

Abstract

Shopee as the largest marketplace in Indonesia utilizes three elements, namely price, discount, and customer rating to increase sales transactions on the Shopee platform . This study aims to determine and analyze the influence of price, discount, and customer rating variables on purchasing decisions on the Shopee marketplace. The population in this study were students of the Faculty of Economics and Business, Lamongan Islamic University with a population of 859 students. This study uses a quantitative research method. Sampling using probability sampling techniques using random sampling methods and referring to the Slovin formula obtained results of 274 respondents. The results of this study indicate that partially and simultaneously the variables of price, discount , and customer rating have a positive and significant effect on purchasing decisions on the Shopee marketplace . Based on the results of the R square value, the three variables influence the purchasing decision variable by 71% so that the remaining 29% is influenced by other variables not examined in this study. This study contributes to adding to the literature that can be used as a reference for students to conduct further research, as well as being the main consideration for purchasing decisions online on the shopee marketplace . Further research is suggested to expand further research to other marketplaces and try to measure the long-term influence on purchasing decisions on the shopee marketplace.
Digital Innovation in Accounting Systems: Evidence from Emerging Market Enterprises in South Africa Johan Ferreira
Journal of Business Innovation and Accounting Research Vol. 1 No. 2 (2024): Journal of Business Innovation and Accounting Research
Publisher : PT. BATARI EDU CALYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/s3m31f65

Abstract

This study investigates the impact of digital innovation on accounting information systems (AIS) within emerging market enterprises, with particular focus on South Africa. As digital transformation reshapes business operations globally, understanding how enterprises in emerging markets adopt and benefit from digitalized accounting systems becomes increasingly critical for sustainable economic development. Drawing upon the Technology Acceptance Model (TAM) and structural equation modeling approaches, this research synthesizes evidence from multiple studies examining the relationship between digital technology adoption, AIS quality, and organizational performance. The findings reveal that digital accounting systems significantly enhance operational efficiency, financial performance, and competitive advantage among small and medium enterprises (SMEs). Furthermore, the study identifies key antecedents influencing AIS adoption, including perceived usefulness, perceived ease of use, and technological compatibility. The implications extend to policymakers and practitioners seeking to promote digital transformation in emerging market contexts, particularly within the African continent where Software as a Service (SaaS) and cloud computing present transformative opportunities for enterprise development.
Big Data Innovation and Its Influence on Strategic Accounting and Business Performance Ali Hasheem
Journal of Business Innovation and Accounting Research Vol. 1 No. 2 (2024): Journal of Business Innovation and Accounting Research
Publisher : PT. BATARI EDU CALYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/0p3e3m61

Abstract

The integration of big data analytics into strategic management accounting represents a transformative paradigm shift in contemporary business operations, particularly within emerging economies such as Tanzania. This study investigates the influence of big data innovation on strategic accounting practices and business performance within the Tanzanian context. Employing a quantitative research methodology with Partial Least Squares Structural Equation Modeling (PLS-SEM), this research examines the relationships between big data analytics capabilities, strategic management accounting practices, and organizational performance outcomes. The findings reveal that big data analytics significantly enhances management accounting information systems, facilitating improved decision-making processes and strategic planning capabilities. Furthermore, the study demonstrates that innovation culture mediates the relationship between knowledge-based dynamic capabilities and innovation performance in Tanzanian enterprises. The results indicate that while large volumes of data are not necessarily superior, the strategic application of data analytics serves as a pertinent determinant of firm innovation and market competitiveness. This research contributes to the theoretical understanding of digital transformation in accounting practices within developing economies and provides practical implications for Tanzanian businesses seeking to leverage big data for enhanced strategic performance.
Adoption of Financial Technology Innovation and Its Effect on SME Accounting Performance Yasmine Othmani
Journal of Business Innovation and Accounting Research Vol. 1 No. 3 (2024): Journal of Business Innovation and Accounting Research
Publisher : PT. BATARI EDU CALYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/1s8m0f02

Abstract

The rapid advancement of financial technology (FinTech) has emerged as a transformative force for Small and Medium Enterprises (SMEs) globally, yet its adoption and impact on accounting performance in developing economies such as Algeria remain insufficiently explored. This study investigates the determinants of FinTech adoption among Algerian SMEs and examines its subsequent effects on accounting performance metrics. Employing a quantitative research methodology with Partial Least Squares Structural Equation Modeling (PLS-SEM) analysis, data were collected from 285 SME owners and managers across multiple provinces in Algeria. The findings reveal that perceived usefulness, organizational readiness, and government support significantly influence FinTech adoption, which in turn positively affects accounting performance indicators including financial reporting quality, transaction efficiency, and decision-making capabilities. The study contributes to the limited literature on FinTech adoption in North African contexts and provides practical implications for policymakers and SME practitioners seeking to leverage technological innovations for enhanced financial management.
Technology Innovation as a Driver of Competitive Advantage in Business and Accounting Integration Ismail Amrani
Journal of Business Innovation and Accounting Research Vol. 1 No. 3 (2024): Journal of Business Innovation and Accounting Research
Publisher : PT. BATARI EDU CALYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/4tv5vs60

Abstract

This study investigates the role of technology innovation as a driver of competitive advantage within the context of business and accounting integration in Algeria. As organizations in emerging markets face increasing competitive pressures and technological disruptions, understanding the mechanisms through which technology innovation enhances competitive positioning becomes paramount. Employing a quantitative research methodology, this study collected data from 117 companies across diverse business sectors in Algeria, with particular emphasis on firms implementing digital transformation initiatives. Data analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM) through SmartPLS software to examine the hypothesized relationships between technology innovation constructs and competitive advantage outcomes. The findings reveal that technology innovation significantly and positively influences competitive advantage, with digital transformation and innovation capability emerging as critical determinants. Furthermore, the integration of accounting information systems with business processes demonstrates substantial explanatory power in enhancing organizational performance. The structural model confirms high predictive relevance, with innovation serving as both a direct contributor and mediating mechanism in the relationship between technological adoption and competitive positioning. These results underscore the strategic importance of technology innovation for Algerian enterprises seeking sustainable competitive advantage in an increasingly digitalized business environment.
Adoption of Financial Technology Innovation and Its Effect on SME Accounting Performance Sahar Moharram
Journal of Business Innovation and Accounting Research Vol. 1 No. 4 (2024): Journal of Business Innovation and Accounting Rese
Publisher : PT. BATARI EDU CALYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/xj79mm89

Abstract

The rapid proliferation of financial technology (fintech) has fundamentally transformed the financial landscape for small and medium enterprises (SMEs) globally, presenting both unprecedented opportunities and significant challenges for accounting practices. This study investigates the adoption of fintech innovation and its consequential effects on SME accounting performance within the Egyptian context. Employing a quantitative research methodology, this investigation examines the determinants of fintech adoption among Egyptian SMEs and evaluates the impact on various dimensions of accounting performance, including financial reporting quality, management accounting practices, and overall organizational performance. The findings reveal that fintech adoption, particularly through digital accounting transformation, artificial intelligence integration, and mobile financial services, significantly enhances accounting practices and contributes to improved financial performance among Egyptian SMEs. The study further identifies critical contextual factors, including firm competitiveness, organizational readiness, and management characteristics, as determinants influencing the adoption level of both fintech solutions and management accounting practices. These results contribute to the growing body of literature on fintech adoption in developing economies and provide practical implications for policymakers, financial institutions, and SME practitioners seeking to leverage technological innovation for enhanced accounting performance.
Artificial Intelligence Innovation in Accounting: Opportunities and Challenges for Business Sustainability in Egypt Ahmed Talal
Journal of Business Innovation and Accounting Research Vol. 1 No. 4 (2024): Journal of Business Innovation and Accounting Rese
Publisher : PT. BATARI EDU CALYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/q4wnre02

Abstract

The integration of Artificial Intelligence (AI) into accounting practices represents a transformative paradigm shift, offering significant opportunities while simultaneously posing substantial challenges to business sustainability, particularly in the Egyptian context. This study examines the multifaceted dimensions of AI innovation in accounting, analysing how these technological advancements can enhance operational efficiency, decision-making processes, and sustainable business practices among Egyptian enterprises. Through a comprehensive mixed-methods approach combining quantitative survey data and qualitative analysis, this research investigates the current state of AI adoption in Egyptian accounting practices, identifies critical barriers to implementation, and explores strategic pathways for leveraging AI to achieve business sustainability objectives. The findings reveal that while AI technologies offer substantial benefits, including improved financial reporting accuracy, enhanced predictive analytics, and streamlined operational processes, Egyptian businesses face unique challenges related to limited financial resources, gaps in technical expertise, complex data integration, and regulatory uncertainties. The study contributes to the growing body of literature on AI adoption in emerging economies by providing empirically-grounded insights into the specific opportunities and challenges confronting Egyptian enterprises seeking to harness AI innovations for sustainable competitive advantage in the accounting domain.