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Hafid Aditya Pradesa
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ibmaj@mahamerupublisher.org
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Innovation Business Management and Accounting Journal
Published by CV. Jaya Rezwid Mahameru
ISSN : 28288599     EISSN : 28292111     DOI : https://doi.org/10.56070/ibmaj
Core Subject : Economy, Humanities, Science, Social,
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences
Innovation Business Management and Accounting Journal is a multidisciplinary international journal in the fields of entrepreneurial innovation, business practice, management, and accounting. Focus and scope: 1. Entrepreneurial Innovation 2. Business Development 3. Economic Improvement 4. Organizational Behavior 5. Human Resource Management 6. Marketing Management 7. Operating Management 8. Strategic Management 9. Financial Management 10. Behavioral Accounting 11. Public Accounting 12. Accounting Information System 13. Banking Account 14. Management Accounting 15. Sharia Accounting 16. Auditing
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 7 Documents
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Search results for , issue "Vol. 2 No. 2 (2023): April - June" : 7 Documents clear
The Effect of Work Behavior, Leadership Style and Commitment on the Performance of Primary Employees of Police Cooperatives Marsuhin Marsuhin
Innovation Business Management and Accounting Journal Vol. 2 No. 2 (2023): April - June
Publisher : Mahameru Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v2i2.37

Abstract

This study aims to examine the influence of work behavior, leadership style, and commitment to employee performance. This study uses a quantitative approach. The samples used were 32 people who were employees of the Lumajang District Police Cooperative. The results of the study show that work behavior and commitment have a significant effect on employee performance. However, leadership style has no significant effect on employee performance. An important implication of this research is that it is very important for the organization to pay attention to the work behavior and commitment of its employees. Leadership style has no effect because it often changes leaders. So employees are familiar with various leadership styles in managing the organization.
Is the Phenomena of the Increase in Restaurants and Cafes in Lumajang is Directly Compared to Restaurant Tax Acquisition? Kartika Ayu Kinanti; Moh. Hudi Setyobakti; Yulian Ade Chandra
Innovation Business Management and Accounting Journal Vol. 2 No. 2 (2023): April - June
Publisher : Mahameru Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v2i2.41

Abstract

This study aims to identify the extent to which the phenomenon of increasing restaurants and cafes in Lumajang has an impact on restaurant tax revenues. This research is a survey research with an interview method conducted with BPRD Lumajang and Restaurant/Cafe Owners who will be used as research samples where information or data is collected in a short time with several stages, namely determining interview questions, then the collected data will be identified and analyzed real-time. time. This research was carried out as an effort to optimize regional income through the local tax sector. The results of this study can be used as one illustration that in fact Lumajang still needs local tax socialization because the level of understanding and knowledge is lacking resulting in several potential taxes that should be able to increase regional income never reporting their tax obligations.
Analysis of SAKTI Implementation on the Quality of Management of Fixed Assets in the Religious High Court of Jayapura Yansah Anugerah Malta; Imanita Septian Rusdianti
Innovation Business Management and Accounting Journal Vol. 2 No. 2 (2023): April - June
Publisher : Mahameru Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v2i2.42

Abstract

This research aims to analyze the quality of management of fixed assets at the Religious High Court of Jayapura after the implementation of the SAKTI. The method used is a qualitative approach with data collection techniques through interviews and observations. The respondents involved in this research are employees directly involved in the management of fixed assets. The results of the research indicate that the implementation of SAKTI become something important on the quality of management of fixed assets at the Religious High Court of Jayapura. The quality of fixed assets management is measured through several indicators, such as document completeness, recording and reporting, etc. However, there are several challenges faced during the implementation of SAKTI, such as limited human resources and a lack of employee understanding in using the application. Therefore, appropriate actions are needed to overcome these challenges in order to improve the quality of management and administration of fixed assets at the Religious High Court of Jayapura. This research is expected to contribute to the development of fixed asset management and administration systems in both government and private institutions. Additionally, this research can serve as a reference for other researchers interested in conducting similar studies.
How The Accounting Implementation In “Abon Ikan Tuna Lely Bintang” Ternate City? Adinda Rossiana Assor; Imanita Septian Rusdianti
Innovation Business Management and Accounting Journal Vol. 2 No. 2 (2023): April - June
Publisher : Mahameru Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v2i2.36

Abstract

This study aims to determine the application of accounting in shredded tuna business in the city of Ternate, North Maluku province. The research method used in this research is descriptive qualitative method. The data collection method is using structured interviews and documentation. This research was conducted on the Lely Bintang tuna shredded business. The results of this study are that in Ibu Lely's business, the recording of financial reports has been carried out, even though only in a simple form. This shredded tuna business records financial reports such as profit or loss and income earned in a day. This was considered important to develop Mrs. Lely's business. The application of an accounting system needs to be done by keeping simple bookkeeping that classifies income and expenses, so that profit/loss is known each month, and managerial decisions can be made to increase or decrease production in the following period.
Factors Influencing Budgeting: Case Study In Village Goverment Ana Sopanah; Harnovinsah Harnovinsah; Rafrini Amyulianthy
Innovation Business Management and Accounting Journal Vol. 2 No. 2 (2023): April - June
Publisher : Mahameru Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v2i2.43

Abstract

The village budget is a village development appraisal plan carried out independently. Meanwhile, each village has its own culture, rules, and uniqueness. So it becomes a problem that must be coordinated between village components. Therefore, it is necessary to know what factors influence village budgets, especially unique villages, Sumber Porong Village, Indonesia. This study aims to explain the influence of community participation factors, leadership styles, politics and budget transparency on village budgeting. The research method uses explanatory research with a quantitative approach. They are using a purposive sampling method in determining the sample, while the number of samples is 20 respondents. The characteristics of the sample are those who have participated in and supervised budgeting in Sumber Porong Village. Using SEM Partial Least Square (PLS). The study results show that budget transparency affects budgeting, as indicated by meeting the needs of the village community. The leadership style in encouraging the achievement of village development greatly affects budget transparency. In addition, leadership style and politics have a positive effect on budgeting.
Creating Customer Loyalty Based on Brand Image, Service Quality, Learning Quality, by Mediation of Customer Trust in Purwacaraka Music Studio Ayu Nareswari; Nawangsih Nawangsih; Rendra Wirawan
Innovation Business Management and Accounting Journal Vol. 2 No. 2 (2023): April - June
Publisher : Mahameru Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v2i2.44

Abstract

The purpose of this research is to understand what contributes to customer loyalty, such as brand image, quality of service, and quality of learning. The analytical method to be used in this study is quantitative analysis using the Smart PLS (Partial Least Squares) method. The Smart PLS method is an appropriate method for examining the relationship between complex construct variables and for understanding the mediating effect between these variables. We will analyze the relationship between brand image, service quality, learning quality, customer trust and customer loyalty at Purwa Caraka Music Studio using data collected through a survey of active customers. The sample used was 200 people. The results showed that customer trust proved to play a mediating role in creating customer loyalty based on brand image, service quality, and learning quality. However, these results have not been explored further in the past, and can be used as a performance evaluation for other Purwa Caraka Music Studio Branches and studies for future marketing strategy programs.
Assessing the Shopee Consumer Decision Model Eni Reptiningsih
Innovation Business Management and Accounting Journal Vol. 2 No. 2 (2023): April - June
Publisher : Mahameru Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v2i2.45

Abstract

This study seeks to determine the impact of brand awareness, brand loyalty, brand association, and perceived quality, on purchasing decisions made by Shoppes Jawa Barat customers. The non-probability sample method uses purposive sampling, which is based on the criteria of West Java Shoppee users and those who make purchases through the website or mobile application (Android). The research sample is 92 respondents. Analysis using multiple linear regression. The results showed that brand awareness, brand loyalty, brand association, and perceived quality have the greatest influence on customer purchasing decisions. These results indicate that the higher the level of brand awareness, brand association, and perceived quality held by Shopee customers in West Java, the more likely they are to make a purchase decision. However, a unique finding is that perceived quality does not play an important role in efforts to increase purchasing decisions for Shoopee products in West Java. In other words, these variables have an important contribution in shaping customer preferences and purchasing decisions.

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