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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 10 Documents
 1 
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.
Islamic Work Ethics in Modern Organizations: The Mediating Role of Organizational Culture Mahdani Ibrahim; Sofyan Idris
Indatu Journal of Management and Accounting Vol. 1 No. 2 (2023): December 2023
Publisher : Heca Sentra Analitika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60084/ijma.v1i2.93

Abstract

This study aims to explore and elucidate the perception and implementation of Islamic Work Ethics (IWE), Organizational Culture (OC), and Job Involvement (JI) within Sharia-compliant banks. This study comprises a threefold examination. Firstly, it scrutinizes the immediate influence of IWE on JI. Secondly, it delves into the mediating role of OC in the relationship between IWE and JI. Lastly, it explores the direct influence of IWE on OC and the subsequent impact of OC on JI. The research cohort consisted of 151 employees from Bank Rakyat Indonesia (BRI) Syariah (now Bank Syariah Indonesia (BSI)) in Banda Aceh, Indonesia. Primary data were collected through the distribution of questionnaires and analyzed using a Structural Equation Modeling (SEM) framework with the Application Analysis of Moment Structures (AMOS). The findings revealed that: (1) IWE exerts a relatively modest direct impact on JI, (2) OC emerges as a pivotal factor mediating the influence of IWE on JI, and (3) IWE has a direct and significant effect on OC, subsequently affecting JI. These multifaceted findings are comprehensively explored and discussed in the ensuing discourse.
Financial Performance and Company Values: A Study in the Banking Sector Laura Michelia Proud; Euphrasia Susy Suhendra
Indatu Journal of Management and Accounting Vol. 1 No. 2 (2023): December 2023
Publisher : Heca Sentra Analitika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60084/ijma.v1i2.96

Abstract

A company aims to boost its overall value by maximizing stock prices. The significance of banking in an economy, especially for fund intermediation and credit, makes banking companies on the Indonesia Stock Exchange valuable subjects for research. This research aims to examine the factors influencing the value of companies in the banking sector listed on the Indonesia Stock Exchange from 2016 to 2022. The study employs a quantitative method, collecting data from the annual financial reports of banks listed on the Indonesia Stock Exchange. The research results indicate that Profitability, Liquidity, and Company Growth significantly influence Company Value, while Capital Structure does not significantly affect Company Value. Thus, it implies that financial performances give partial impact to the researched company values. Unlike the other from the financial performances being discussed, the capital structure does not give significant impact towards the company value.
Dynamic Impact of Inflation and Exchange Rate in Indonesia's Top 10 Market Capitalization Companies: Implications for Stock Prices Irsan Hardi; Ghalieb Mutig Idroes; Resty Tamara Utami; Putri Dahlia; Muhammad Alfin Falha Mirza; Rais Aulia Humam; Rizka Chairunnisa; Natasha Athira Keisha Hardia; Rimal Mahdani
Indatu Journal of Management and Accounting Vol. 1 No. 2 (2023): December 2023
Publisher : Heca Sentra Analitika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60084/ijma.v1i2.110

Abstract

Macroeconomic factors are widely believed to have a crucial role in affecting a company's financial health and, ultimately, its stock price. The study addresses this important issue by investigating the long-term impact of inflation and exchange rates on firm stock prices. This study adopts both panel and cross-firm modeling, along with a dynamic approach, which no prior study has ever conducted in Indonesia’s top 10 market capitalization companies. It utilizes monthly data spanning from September 2008 to August 2023. To generate insights into long-term effects, the study applies the Dynamic Ordinary Least Squares (DOLS) method, with a robustness check using the Fully-Modified Ordinary Least Squares (FMOLS) method. The econometric estimations yield results that are consistent with the hypotheses, indicating that the rise in inflation levels has a negative effect, while the strengthening of the domestic currency in exchange rates positively influences firm stock prices in the long term. This implies that investors should carefully assess and navigate inflationary environments, consider diversifying their portfolios across industries and international markets, and maintain a long-term perspective when making investment decisions in the unique context of Indonesia's market landscape.
Impact of Leader-Member Exchange and Perceived Organizational Support on Job Embeddedness: The Moderating Role of Self-Efficacy Rizki Allananda Wiedyawati; Muhammad Zakiy; Heru Kurnianto Tjahjono
Indatu Journal of Management and Accounting Vol. 1 No. 2 (2023): December 2023
Publisher : Heca Sentra Analitika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60084/ijma.v1i2.125

Abstract

The perception of the relationship between leader-member exchange and good organizational support largely determines an employee’s desire to stay in their jobs. This study aims to examine the effect of leader-member exchange and perceived organizational support on job embeddedness, with self-efficacy as a moderating variable. The study was conducted in three Islamic banks in Indonesia, namely Bank Syariah Indonesia, Bank Madina Syariah, and Bank Muamalat. This research was quantitative, and the sample used comprised 302 respondents obtained through purposive sampling, with data collected using a questionnaire. The results of this study indicate that leader-member exchange and perceived organizational support positively influence job embeddedness in employees. Additionally, this study demonstrates the role of self-efficacy in moderating the relationship between perceived organizational support and job embeddedness. However, self-efficacy could not moderate the relationship between leader-member exchange and job embeddedness. Based on the results of the study, the leaders of Bank Syariah Indonesia, Bank Madina Syariah, and Bank Muamalat must pay attention to fostering good relations between leaders and employees, as well as ensuring positive support from the organization.
Impact of Factors on Indonesian Consumer Purchase Intentions for Counterfeit Luxury Goods: The Role of Social Media Influencers Putri Dahlia
Indatu Journal of Management and Accounting Vol. 1 No. 2 (2023): December 2023
Publisher : Heca Sentra Analitika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60084/ijma.v1i2.129

Abstract

The surge in the consumption of luxury goods has led to an increase in the availability of counterfeit luxury items in the market. This proliferation of fake luxury products has inflicted financial and reputational damage upon luxury brands, undermining the carefully cultivated brand image over the years. The primary objectives of this study are to gain a deeper understanding of the factors influencing the purchase intentions of Indonesian customers towards counterfeit luxury products and to investigate the role played by social media influencers in this context. The study collected data through an online survey platform, obtaining 134 samples, and employed a multiple regression method for analysis. The research revealed that factors such as value consciousness, motivation, and social risk perception do not exert a positive influence on the purchase intentions of Indonesian consumers regarding counterfeit luxury products. Contrary to previous findings, these three hypotheses failed to support the current study's results, while two hypotheses were substantiated. The findings indicated that attitude and the impact of social media influencers have a significant and positive effect on the intention to purchase fake luxury products in Indonesia. In essence, the study concluded that a more favorable attitude towards counterfeit products increases the likelihood of purchase intentions, and the promotion of counterfeit luxury items by online influencers further stimulates consumer intentions to acquire non-authentic luxury goods.

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