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Hafid Aditya Pradesa
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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 15 Documents
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Search results for , issue "Vol. 2 No. 3 (2023): July - September" : 15 Documents clear
Corporate Social Responsibility Disclosure and Profitabilitas: Evidance From Indonesian Mining Companies Natalina, Sri Anugrah; Zunaidi, Arif
Innovation Business Management and Accounting Journal Vol. 2 No. 3 (2023): July - September
Publisher : Mahameru Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v2i3.46

Abstract

In non-mining companies, CSR patterns are numerous in the form of social assistance, scholarships, or the development of city facilities. However, for mining companies, the concept of CSR is patterned back to a time, namely the concept of renewal or natural care. This type of research is both descriptive and quantitative, and the method used for linear regression is simple. A sample of six mining companies with a total of 30 financial statements Mining companies in Indonesia. The result of the hypothesis means that Ho is accepted and Ha is rejected; that is, CSR disclosure has no effect on the return on assets. The results of the coefficient of determination analysis (R square of 14.4%) show that CSR disclosure contributes to the return on assets with a contribution of 14.4%. The organization manages its legitimacy according to the type of its social contract with society. Another factor for CSR disclosures to mining companies in Indonesia is the presence of political costs. Another form of contract fees that can be explained is the attitude of managers towards disclosure of information.
Can Compensation Mediate Discipline in Improving the Performance of Government Employees? Ngatimun, Ngatimun; Musriati, Titik; Hermanto, Hermanto; Sulistyan, Riza Bahtiar
Innovation Business Management and Accounting Journal Vol. 2 No. 3 (2023): July - September
Publisher : Mahameru Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v2i3.47

Abstract

Performance is the achievement of work results obtained in various ways that are expected in accordance with organizational goals. This study aims to examine the direct and indirect effects of work discipline and compensation on employee performance, work discipline on employee performance through compensation mediation. The research location is in a government agency in Probolinggo Regency. The sample used was 63 people from government agencies. The mediation analysis model uses the Jamovi application. The results showed that compensation was not able to mediate work discipline on employee performance, but compensation was able to have a direct effect on employee performance. Likewise, work discipline can have a direct effect on employee performance so that work discipline has a total positive and significant influence on employee performance after being mediated by compensation. Increasing discipline by paying attention to timeliness of work, increasing work compensation by providing adequate incentives and increasing employee performance by fostering a greater sense of responsibility the goal.
Enhancing Accounting Systems: Unleashing User Potential through Perceived Utility and Security Mudjiyanti, Rina; Kusbandiyah, Ani; Wardani, Susilo
Innovation Business Management and Accounting Journal Vol. 2 No. 3 (2023): July - September
Publisher : Mahameru Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v2i3.48

Abstract

The modernization of digital systems requires that every activity can be reached from various places, including financial activities. This study aims to prove whether there is an effect of perceived usefulness, perceived convenience of use, security, and system quality on the actual use of accounting information systems by mobile banking users. This study used a sample of students in Purwokerto, with the provision that a student uses more than one mobile banking, to assess the usefulness, convenience, security, and quality of the system, as well as satisfaction with using mobile banking. This activity increases when all the conveniences can be felt by mobile banking users in transactions. Respondents in this study are students who use more than one mobile banking. This is useful for assessing how satisfied students are with using mobile-banking applications. The results showed that perceived convenience and usefulness had no effect on the actual use of accounting information systems. While the variables of security and system quality have an influence on the actual use of accounting information systems.
Brand Experience on Brand Loyalty through Brand Satisfaction and Brand Trust: Study on Altex Cat Customers in East Java Mustajab, Duta
Innovation Business Management and Accounting Journal Vol. 2 No. 3 (2023): July - September
Publisher : Mahameru Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v2i3.49

Abstract

The paint industry in Indonesia is facing fierce competition from competitors and increasingly selective consumers. In this context, PT Atlantic Ocean Paint, a prominent company known for its product Altex, aims to understand customer needs and create positive brand experiences to foster brand loyalty and boost sales. This study, conducted in Papua Province, Indonesia, with 200 participants from various cities, explores how brand experience, brand satisfaction, and brand trust influence brand loyalty. Data was collected through a structured research instrument with validated scales for the mentioned variables. The findings indicate that brand experience directly affects brand satisfaction but not brand trust. Brand satisfaction, in turn, influences both brand trust and brand loyalty. However, brand experience does not have a direct impact on brand loyalty. Nevertheless, there is an indirect influence, as brand experience significantly affects brand loyalty through brand satisfaction and brand trust. By grasping these insights, PT Atlantic Ocean Paint can effectively enhance customer loyalty and improve its competitive edge in the challenging paint market in Indonesia.
The Impact of Modern Markets on Traditional Market Traders' Income Suyanto, Suyanto
Innovation Business Management and Accounting Journal Vol. 2 No. 3 (2023): July - September
Publisher : Mahameru Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v2i3.50

Abstract

This research examines the influence of modern markets on the current state of traditional markets, which have experienced a declining trend due to the emergence of modern markets that possess the potential to disrupt the traditional market economy. The aim of this study is to analyze the effects of modern markets on the sustainability of traditional markets and their contribution to the economic growth of trade in these traditional marketplaces. The research employs purposive sampling, with a total of 67 respondents, and adopts a quantitative research method. The data analysis model includes simple linear regression, classic assumption tests, and hypothesis testing processed using SPSS. The primary data source consists of responses obtained from questionnaires that gauge the respondents' opinions and assessments of the impact of modern market presence. The results of hypothesis testing indicate a significant positive influence of the existence of modern markets on the sustainability of the traditional Setiabudi SB Group Market. The coefficient of determination reveals that 25% of the variance in the sustainability of the traditional market in Kabupaten Jeneponto is affected by the presence of modern markets.
The Role of the Dividend Payout Ratio as a Stock Price Mediation Lisa, Oyong; Farhan, Djuni; Indrasmono, Malikoes Arisnadi
Innovation Business Management and Accounting Journal Vol. 2 No. 3 (2023): July - September
Publisher : Mahameru Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v2i3.51

Abstract

Stock prices in the capital market are based on the interaction between supply and demand. When there is a high demand for a stock, the price usually goes up, while an oversupply of stock causes the price to fall. The closing price is the market price when the transaction is completed at the end of the day as a result of an agreement between the buyer and the seller. Therefore, the closing price is used as the share price in research related to stock prices. The purpose of this study was to analyze the role of the Dividend Payout Ratio (DPR) as a mediating effect of Earning Per Share (EPS) and Return on Assets (ROA) on Stock Price (SP). Using an explanatory research approach, this research was conducted at the Jakarta Indonesia Stock Exchange on listed banking companies in 2016-2021. The population is 43 companies, using a purposive sampling technique, 12 companies are obtained, so a total of 72 companies during 2016-2021. Secondary data in the form of the company's financial statements were obtained by means of documentation techniques through access to idx.co.id. Next, it is analyzed with path analysis. The results prove that the DPR is able to mediate or increase the influence of EPS and ROA on SP.
Implementation of Green Human Resource Management in Improving Environmental Performance at Hospital in Makassar Ab, Fitrawati; Wahyuni, Dewi Urip
Innovation Business Management and Accounting Journal Vol. 2 No. 3 (2023): July - September
Publisher : Mahameru Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v2i3.52

Abstract

Environmental performance is one of the factors in the Environmental Quality Index. Most of the previous research on environmental performance and GHRM was conducted in the analysis unit of the manufacturing industry, while other industrial fields have not been studied much including hospitals. In fact, the hospital is one of the fields of business that is quite related to the environment. This lesson aims to analyze the effect of GHRM which consists of Green Recruitment and Selection, Green Training, and Green Compensation variables partially or together on the environmental performance of hospitals in Makassar City. The Grand Theory used in this research is Ecocentrism Theory and Triple Bottom Line. The population in this study were hospital employees at government hospitals in Makassar City, amounting to 2,270 people. By using the Slovin formula and the stratified proportional random sampling method, the number of samples that became respondents in this study was 248 people. This research is processed with multiple linear regression analysis techniques. The results show that Green Recruitment and Selection, Green Training, and Green Compensation partially have a significant effect on environmental performance in hospitals in Makassar City. The results also show that Green Recruitment and Selection, Green Training, and Green Compensation together also have a significant effect on environmental performance.
Influence of Human Resource Management on Organizational Performance with Talent Management Mediation Mattalatta, Mattalatta; Andriani, Yenny
Innovation Business Management and Accounting Journal Vol. 2 No. 3 (2023): July - September
Publisher : Mahameru Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v2i3.53

Abstract

This study aims to examine the effect of implementing human resource management on organizational performance by mediating talent management. A structural equation model (SEM) was used to analyze the data by testing consisting of three hypotheses. The study used a population of respondents from the leadership of the High District Attorney's Office in Gowa Regency, South Sulawesi by collecting data through questionnaires and the number of samples that met the criteria for analysis from 100 leaders in various sections. The research concludes as follows: (1) The application of human resource management has a positive and significant effect on talent management; (2) The application of human resource management has no direct effect on organizational performance; (3) Talent management has a positive and significant effect on organizational performance. Decision makers and resource management leaders can use the results of this study to implement resource management strategies in the form of implementing talent management to improve organizational performance.
Optimizing Service Quality: Exploring the Impact of Service Excellence and Service with Care, Mediated by Community Culture Arieanti, Dian Dinarafika; Rismawati, Rismawati; Suparti, Suparti
Innovation Business Management and Accounting Journal Vol. 2 No. 3 (2023): July - September
Publisher : Mahameru Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v2i3.54

Abstract

This study aims to analyze the effect of Service Excellent and Service with Care on Service Quality at RSI Garam Kalianget. In addition, this study also aims to examine the effect of Service Excellent and Service with Care on Community Culture at RSI Garam Kalianget. This study used a quantitative approach with a sample of 120 respondents from urban, rural and island areas. The results of the study show that Service Excellent and Service with Care have a positive and significant impact on Service Quality. In addition, Service Excellent also has a positive and significant impact on Community Culture, as well as Service with Care. These results indicate that the implementation of superior service and attention to customer care simultaneously contribute to improving service quality in this hospital, and Community Culture acts as a mediating variable that influences the relationship between service and service quality. This research contributes by expanding understanding of the factors that play a role in improving service quality and the role of community culture as an important mediator in this relationship.
Non-Performing Loan and its Impact on Stock Price Index Through Return on Equity in the Banking Industry Zakaria, Zakaria; Khotimah, Khusnul; Saling, Saling; Rasyid, Abdul
Innovation Business Management and Accounting Journal Vol. 2 No. 3 (2023): July - September
Publisher : Mahameru Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v2i3.55

Abstract

This research aims to examine and analyze the influence of non-performing loans on the stock price index through return on equity in the banking industry listed on the Indonesia Stock Exchange. The study employs secondary data from 30 banking industries obtained from ICMD (Indonesia Capital Market Directory) for the period 2016 to 2020, as well as data from the Central Bureau of Statistics, Bank Indonesia, Jakarta Stock Exchange website, and Bank Indonesia. The data is analyzed using path analysis with AMOS version 7 to test the data and analyze the hypotheses. The research findings indicate the following: 1) Non-performing loans have a significant negative influence on return on equity, meaning that lower non-performing loan values in an industry lead to higher profitability levels measured by return on equity; 2) Return on equity has a significant positive influence on the stock price index, explaining that higher profits for banks, as measured by return on equity, correspond to higher stock prices as measured by the stock price index; 3) Non-performing loans have a significant negative influence on the stock price index through return on equity. This suggests that investors are more responsive to changes in non-performing loans rather than waiting for financial performance information, as measured by return on equity, to assess stock price developments.

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