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Teuku Rizky Noviandy
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INDONESIA
Indatu Journal of Management and Accounting
Published by PT. Heca Sentra Analitika
ISSN : -     EISSN : 30256992     DOI : https://doi.org/10.60084/ijma
Core Subject : Economy, Science, Education, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other
Indatu Journal of Management and Accounting (IJMA) is a leading international scholarly publication that presents original research papers and comprehensive review articles within the field of management and accounting. IJMA maintains a resolute dedication to achieving exceptional standards, significance, and influence, serving as an indispensable asset for scholars, professionals, and educators across the globe. Topics of this journal includes, but not limited to Financial Accounting and Reporting, Managerial Accounting, Auditing and Assurance, Taxation, Corporate Governance, Strategic Management, Human Resource Management, Marketing Management, Operations and Supply Chain Management Entrepreneurship and Innovation, Sustainability and Corporate Social Responsibility, Financial Management, Performance Measurement and Evaluation, Management Information Systems, Economic and Financial Analysis, Business Ethics and Corporate Governance, International Business
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
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Search results for , issue "Vol. 1 No. 1 (2023): September 2023" : 5 Documents clear
Credit Card Fraud Detection for Contemporary Financial Management Using XGBoost-Driven Machine Learning and Data Augmentation Techniques Teuku Rizky Noviandy; Ghalieb Mutig Idroes; Aga Maulana; Irsan Hardi; Edi Saputra Ringga; Rinaldi Idroes
Indatu Journal of Management and Accounting Vol. 1 No. 1 (2023): September 2023
Publisher : Heca Sentra Analitika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60084/ijma.v1i1.78

Abstract

The rise of digital transactions and electronic payment systems in modern financial management has brought convenience but also the challenge of credit card fraud. Traditional fraud detection methods are struggling to cope with the complexities of contemporary fraud strategies. This study explores the potential of machine learning, specifically the XGBoost (eXtreme Gradient Boosting) algorithm, combined with data augmentation techniques, to enhance credit card fraud detection. The research demonstrates the effectiveness of these techniques in addressing imbalanced datasets and improving fraud detection accuracy. The study showcases a balanced approach to precision and recall in fraud detection by leveraging historical transaction data and employing techniques like Synthetic Minority Over-sampling Technique-Edited Nearest Neighbors (SMOTE-ENN). The implications of these findings for contemporary financial management are profound, offering the potential to bolster financial integrity, allocate resources effectively, and strengthen customer trust in the face of evolving fraud tactics.
Assessing the Linkage Between Sustainability Reporting and Indonesia’s Firm Value: The Role of Firm Size and Leverage Irsan Hardi; Ghalieb Mutig Idroes; Natasha Athira Keisha Hardia; Irfan Fajri; Nurul Furqan; Teuku Rizky Noviandy; Resty Tamara Utami
Indatu Journal of Management and Accounting Vol. 1 No. 1 (2023): September 2023
Publisher : Heca Sentra Analitika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60084/ijma.v1i1.79

Abstract

Sustainability reporting is widely regarded as an essential factor in enhancing a firm's value. In light of its importance, this study examines the impact of three sustainability reporting indicators - sustainability reporting disclosure, sustainability reporting index, and sustainability reporting score - on firm value, as well as determining the role of firm size and leverage. Utilizing a sample of 200 companies listed on the Indonesia Stock Exchange (IDX) during the research period from 2013 to 2021, the results of panel data regression reveal that two of the three indicators have a significant impact on firm value. Specifically, the sustainability reporting index exerts a positive impact, while the sustainability reporting score has a negative effect on firm value. Furthermore, path analysis estimations reveal that sustainability reporting mediates the positive relationship between firm size and firm value. This study's empirical findings underscore that sustainability reporting plays a pivotal role in shaping a firm's value, and these insights can be valuable for businesses and investors seeking to understand the financial implications associated with sustainability reporting.
Marketing Strategy for Tourism Potential in the Framework of Regional Development as a Tourist Destination Muhammad Adam; Teuku Roli Ilhamsyah Putra; Mahdani Ibrahim
Indatu Journal of Management and Accounting Vol. 1 No. 1 (2023): September 2023
Publisher : Heca Sentra Analitika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60084/ijma.v1i1.81

Abstract

This study discusses the marketing strategy for leveraging the tourism potential of Aceh Province, Indonesia, with the aim of developing the region into a thriving tourist destination. The respondents who participated in the survey included 200 foreign tourists and 100 domestic tourists. The data was tested and verified using Structural Equation Modeling (SEM). The primary data collected in the field indicates that, on the whole, the variables related to the research are still above the average. The results also reveal that the marketing strategy does not significantly impact the attractiveness of tourism in Aceh Province. However, when examining individual constructs within the marketing strategy model, it becomes evident that some of them positively and significantly contribute to the formation of certain dimensions of the marketing strategy, even though they may not have a statistically significant effect on tourism attractiveness. Furthermore, tourism attraction has been found to have a positive and significant impact on the excellence of tourism in Aceh Province. Tourists perceive all the tourist destinations within Aceh Province as highly superior and competitive when compared to destinations in other regions. As a result, the excellence of tourism, as highlighted in this study, is a direct outcome of tourism attractiveness, which encompasses main attractions (uniqueness), natural landscapes, cultural attractions, and traditional handicrafts.
The Potential of Blockchain to Increase the Effectiveness of Management Accounting: A Systematic Literature Review Rimal Mahdani; Cut Widya Aulia Putri; Hafizhah Risnafitri
Indatu Journal of Management and Accounting Vol. 1 No. 1 (2023): September 2023
Publisher : Heca Sentra Analitika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60084/ijma.v1i1.82

Abstract

This comprehensive literature review examines how blockchain technology may enhance management accounting procedures. The investigation indicates that blockchain technology might change financial data administration and transmission, improving precision, effectiveness, and dependability. However, scalability, interoperability, and data protection must be addressed. The review also underlines the need for greater research to fully understand how blockchain technology affects management accounting in ever-changing organizational contexts. Empirical studies examine blockchain technology's actual applications, whereas conceptual studies examine theoretical frameworks and models. Integrating blockchain technology with Artificial intelligence (AI) and eXtensible Business Reporting Language (XBRL) enhances its use in accounting systems. The study shows that blockchain technology might alter management accounting operations, improving financial data quality and dependability for decision-making. Electronic procurement, when integrated with Enterprise Resource Planning (ERP) and Accounting Information Systems (AIS), can improve transparency, efficiency, and operational automation. This report suggests additional research, adoption strategies, training methodologies, data privacy concerns, and ongoing monitoring.
Exploring the Determinants of Repurchase Intentions for Users of Goods Delivery Services Mukhlis Yunus; Mohammad Benny Alexandri; Muhammad Adam; Mahdani Ibrahim; Sofyan Idris
Indatu Journal of Management and Accounting Vol. 1 No. 1 (2023): September 2023
Publisher : Heca Sentra Analitika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60084/ijma.v1i1.83

Abstract

Repurchase intentions are crucial for users of goods delivery services, as they directly influence customer trust and brand loyalty. Regarding this importance, this study aims to determine the influence of service quality, price suitability, and online service facilities on repurchase intentions, with customer satisfaction as an intervening variable for goods delivery service users in Aceh Province, Indonesia. Utilizing a sample of 220 people, the results of the Structural Equation Modeling (SEM) method demonstrate that service quality, price suitability, and online service facilities significantly and positively influence repurchase intentions. Moreover, customer satisfaction is found to mediate the influence of service quality, price suitability, and online service facilities on repurchase intentions for goods delivery service users. This implies that companies should focus on improving these aspects of their services to encourage repeat business. Establishing a strong base of loyal customers through effective repurchase strategies can lead to long-term growth and sustainability for goods delivery service providers.

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