Ilomata International Journal of Management最新文献

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Analysis of Financial Accounting Standards for Entities Without Public Accountability Application for Financial Statements at MSME Rahmah Laundry 中小微企业拉赫玛洗衣店财务报表中无公共问责实体的财务会计准则应用分析
Ilomata International Journal of Management Pub Date : 2024-08-08 DOI: 10.61194/ijjm.v5i4.1281
Sakinah Zulfitri, Laylan Syafina, Yenni Samri Juliati Nasution
{"title":"Analysis of Financial Accounting Standards for Entities Without Public Accountability Application for Financial Statements at MSME Rahmah Laundry","authors":"Sakinah Zulfitri, Laylan Syafina, Yenni Samri Juliati Nasution","doi":"10.61194/ijjm.v5i4.1281","DOIUrl":"https://doi.org/10.61194/ijjm.v5i4.1281","url":null,"abstract":"This research aims to analyze the application of the Finanscial Accounting Standard of Non-Public Accountability Entities ( SAK ETAP) as the basis in the preparation of financial report at Micro small and Medium Enterprises Rahmah Laundry. The research use a qualitative approach with descriptive analysis methods, Research data collection was carried out through observation, interviews, documentation, and other supporting sources obtained from the research location. This study highlight how Rahmah Laundry compiles there financial statement. The result of the research show the owner has not followed the standards set by Finanscial Accounting Standard of Non-Public Accountability Entities (SAK ETAP) in the recording and compilation of his financial report due to obstacles he faces such as low awareness, skills and knowledge of the owner of Rahmah Laundry about Finanscial Accounting Standard of Non-Public Accountability Entities (SAK ETAP).","PeriodicalId":325965,"journal":{"name":"Ilomata International Journal of Management","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-08-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141925732","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Instagram Ads Usage to Increase Interest of Generation Z House Buying of PT Wengga Citra Jaya in East Kotawaringin 使用 Instagram 广告提高东哥打瓦林 PT Wengga Citra Jaya 的 Z 世代购房兴趣
Ilomata International Journal of Management Pub Date : 2024-05-07 DOI: 10.61194/ijjm.v5i2.1124
Werra Triokta Viananda, Deddy Muharman
{"title":"Instagram Ads Usage to Increase Interest of Generation Z House Buying of PT Wengga Citra Jaya in East Kotawaringin","authors":"Werra Triokta Viananda, Deddy Muharman","doi":"10.61194/ijjm.v5i2.1124","DOIUrl":"https://doi.org/10.61194/ijjm.v5i2.1124","url":null,"abstract":"Social media has become a digital platform for carrying out marketing activities. One of the social media used to carry out marketing activities is Instagram through the Instagram Ads feature. With a wise advertising strategy and utilizing existing features, Instagram Ads can be a very effective tool in influencing consumer buying interest and driving business growth. This research aims to analyze the use of Instagram Ads in an effort to increase interest in buying a house from PT Wengga Citra Jaya in East Kotawaringin Regency among generation Z. Generation Z's interest in buying a house is still relatively low due to several reasons and considerations. Generation Z are potential buyers in the future, so the low buying interest in generation Z must be overcome by carrying out marketing communication activities. This research uses qualitative method by collecting data through interviews with sources who are responsible for PT Wengga Citra Jaya's marketing activities and interviews with experts. The results of this research show that the efforts to use Instagram Ads carried out by PT Wengga Citra Jaya have not been optimal because there are elements that have not been used optimally. For maximum use, Instagram Ads must have information, images, audio, price and promotional elements. This research can be a reference for business actors who want to take advantage from Instagram Ads. To support maximum use of Instagram Ads, the supporting elements of the Instagram Ads should be maximally utilized to get more optimal results.","PeriodicalId":325965,"journal":{"name":"Ilomata International Journal of Management","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-05-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141002844","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Human Resource Competency Development to Support the Development of Blue Economy-Based Marine Energy 开发人力资源能力,支持发展以蓝色经济为基础的海洋能源
Ilomata International Journal of Management Pub Date : 2024-05-07 DOI: 10.61194/ijjm.v5i2.1140
R. Parashakti, D. Perkasa, Dwi Aprillita, Meysiel Elvaresia, Muhammad Alif Rizky
{"title":"Human Resource Competency Development to Support the Development of Blue Economy-Based Marine Energy","authors":"R. Parashakti, D. Perkasa, Dwi Aprillita, Meysiel Elvaresia, Muhammad Alif Rizky","doi":"10.61194/ijjm.v5i2.1140","DOIUrl":"https://doi.org/10.61194/ijjm.v5i2.1140","url":null,"abstract":"The utilization of ocean energy based on the blue economy  has become a primary focus in efforts to achieve sustainability in the maritime sector. The development of this sector requires high-quality human resources to address complex challenges. Therefore, this research aims to identify the need for human resource competencies to support the development of ocean energy based on the blue economy. This study adopts a mixed-methods approach (qualitative and quantitative) with a survey of stakeholders in the ocean energy sector. The survey will be conducted to gather data on the competencies required by personnel in various fields such as technology services, management, and law. The collected data will be analyzed using factor analysis techniques to identify the most important competencies. The targeted outcome is to provide employees as future generations with additional knowledge insight into relevant blue economy  aspects aligning with the needs and challenges they will face in the future. We hope that the results of this research will provide valuable information for those involved in human resource development in the ocean energy service sector. This information can be utilized to develop training and staff development programs tailored to the specific needs.","PeriodicalId":325965,"journal":{"name":"Ilomata International Journal of Management","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-05-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141003231","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Utilitarian and Hedonic Shopping Motives and Attitude towards Online Shopping of Generation Z in Indonesia 印度尼西亚 Z 世代的功利性和享乐性购物动机及网购态度
Ilomata International Journal of Management Pub Date : 2024-05-07 DOI: 10.61194/ijjm.v5i2.1135
Ike Janita Dewi, Umbu Saga Ana Kaka Mahemba
{"title":"Utilitarian and Hedonic Shopping Motives and Attitude towards Online Shopping of Generation Z in Indonesia","authors":"Ike Janita Dewi, Umbu Saga Ana Kaka Mahemba","doi":"10.61194/ijjm.v5i2.1135","DOIUrl":"https://doi.org/10.61194/ijjm.v5i2.1135","url":null,"abstract":"The purpose of this study was to analyze the effect of hedonic and utilitarian shopping motives on generation Z's online repurchase intention. The study also aims at examining the interaction between consumers’ internal factor (that is, shopping motives) and external stimuli (i.e, product type) on online repurchase intention. This research uses a quantitative approach, namely explanatory research. The research was conducted on 143 respondents of generation Z in Indonesia. The data analysis technique used in this study is multiple regression with mediating variables and independent sample t-test. The results showed that: 1) Hedonic and utilitarian shopping motives positively affect online repurchase intention of generation Z, 2) Attitudes towards online shopping partially mediated the influenceof utlilitarian and hedonic shopping motives on online repurchase intention of generation Z,  3) Hedonic shopping motives’ influence on online repurchase intention of generation Z is higher than that of utilitarian motives if the product category is a hedonic product, and 4) Utilitarian shopping motives’ influence on online repurchase intention of generation Z is higher than that of hedonic motives if the product category is a utilitarian. The research provides important implications that consumers (especially Generation Z) have hedonic and utilitarian online shopping motives. Therefore, managers need to provide online shopping experience which can evoke both both hedonic and utilitarian shopping motives.","PeriodicalId":325965,"journal":{"name":"Ilomata International Journal of Management","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-05-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141002258","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Beyond Aesthetic Communication Strategies in Improving the Company's Image Through Social Media 超越审美的传播策略,通过社交媒体提升公司形象
Ilomata International Journal of Management Pub Date : 2024-05-07 DOI: 10.61194/ijjm.v5i2.1131
Erin Arita Naori, Deddy Muharman
{"title":"Beyond Aesthetic Communication Strategies in Improving the Company's Image Through Social Media","authors":"Erin Arita Naori, Deddy Muharman","doi":"10.61194/ijjm.v5i2.1131","DOIUrl":"https://doi.org/10.61194/ijjm.v5i2.1131","url":null,"abstract":"This study aims to analyze the role of social media in Beyond Aesthetics' communication strategy on improving their company image in the competitive world of beauty industry as a medical aesthetic specialist in Indonesia. This study uses qualitative research method, case study methodology and using strategic planning for Public Relations which analyze the situation, strategy, tactics, and evaluative research. To achieve the required information, the company's social media was analyzed and The Director of Sales and Operations and related staff was interviewed to give their in-depth knowledge about the company's communication strategy which resulted in using integrated and proactive communication strategy using educational approach while having a strong understanding of consumer needs and the market's dynamics and quickly adapting with the rapid changes in the industry are the Beyond Aesthetics' social Media Communication Strategy. In conclusion, based on this study, the right media, creating interesting content, and implementing the appropriate communication strategies plays a big role in building a positive company image in the eyes of the stakeholders and ensuring their loyalty for Beyond Aesthetic to reach their success.","PeriodicalId":325965,"journal":{"name":"Ilomata International Journal of Management","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-05-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141002407","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Pandemic Pivot: Unraveling the Digital Fashion Frontier on Shopee 大流行的支点:在Shopee上揭开数字时尚前沿的神秘面纱
Ilomata International Journal of Management Pub Date : 2024-05-07 DOI: 10.61194/ijjm.v5i2.1119
Lusitania Lintang
{"title":"Pandemic Pivot: Unraveling the Digital Fashion Frontier on Shopee","authors":"Lusitania Lintang","doi":"10.61194/ijjm.v5i2.1119","DOIUrl":"https://doi.org/10.61194/ijjm.v5i2.1119","url":null,"abstract":"During the COVID-19 pandemic, there has been a major shift in people's activities and behaviors, which are moving towards the digital world. This helps people in their daily lives, both as buyers and business people in various industries, including the fashion industry. The fashion industry itself is a sector of multinational companies that have a high-net-worth value, whose focus is mainly on designing, producing, and marketing clothes to the public. Online shopping digital platforms such as Shopee are one of the main choices for people in making shopping transactions today. The purpose of this study was to find out online consumer reviews, social media advertisement, and influencer endorsements can influence people's online purchase intention for fashion stores on the Shopee platform. The research used a non-probability sampling approach, specifically choosing the convenience sampling technique during the sample selection process. The number of samples used in the study was 130 respondents, and data collection was conducted by distributing questionnaires through Google Forms. The data analysis was conducted using the Structural Equation Modelling (SEM) program SmartPLS 4.0. The research shows that social media ads on Shopee in Jabodetabek significantly impact online purchase intentions. Influencer engagement also influences intentions positively, although not statistically significant. Online consumer reviews and purchase intention variables share similarities, both influenced by external factors. Businesses should tailor advertising strategies for optimal performance and leverage social media effectively to thrive in e-commerce.","PeriodicalId":325965,"journal":{"name":"Ilomata International Journal of Management","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-05-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141004540","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Application of Critical Chain Project Management on Engine Maintenance at PT. Rekatama Putra Gegana Aviation 关键链项目管理在 PT.Rekatama Putra Gegana 航空公司
Ilomata International Journal of Management Pub Date : 2024-04-13 DOI: 10.61194/ijjm.v5i2.1126
Ridha Azka Raga, Husna Putri Pertiwi, Jasrial Jasrial
{"title":"Application of Critical Chain Project Management on Engine Maintenance at PT. Rekatama Putra Gegana Aviation","authors":"Ridha Azka Raga, Husna Putri Pertiwi, Jasrial Jasrial","doi":"10.61194/ijjm.v5i2.1126","DOIUrl":"https://doi.org/10.61194/ijjm.v5i2.1126","url":null,"abstract":"Planning is a crucial element for aircraft maintenance companies to achieve higher profitability. However, in practice, the company still employs traditional planning methods, which are deemed inefficient as they do not consider the productivity of each task involved, leading to issues arising from human behavior tendencies causing additional time for task completion. Aircraft maintenance planning can be improved by employing the Critical Chain Project Management (CCPM) method, which offers a different approach to determining the time and cost of aircraft maintenance. This method addresses multitasking, student syndrome, Parkinson's law, and provides buffers at the end of tasks. Analysis results show that the completion time for tasks within the company, totaling 76 days, differs by 14 days compared to the completion time using the CCPM method, which is 62 days. This indicates that employing the CCPM method for engine maintenance is more effective and efficient. The efficiency achieved amounts to Rp7,036,323.","PeriodicalId":325965,"journal":{"name":"Ilomata International Journal of Management","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-04-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140708490","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Analyzıng the Impact of Knowledge Sharıng in Vırtual Teams: Practıcal Evıdence from Indonesıa Open Unıversıty 分析知识共享在虚拟团队中的影响:印度尼西亚开放大学的实践经验
Ilomata International Journal of Management Pub Date : 2024-04-13 DOI: 10.61194/ijjm.v5i2.1120
Sri Yusriani, S. Patiro, Endi Rekarti, Charisma Rahmat Pamungkas, Nunung Nurbaeti
{"title":"Analyzıng the Impact of Knowledge Sharıng in Vırtual Teams: Practıcal Evıdence from Indonesıa Open Unıversıty","authors":"Sri Yusriani, S. Patiro, Endi Rekarti, Charisma Rahmat Pamungkas, Nunung Nurbaeti","doi":"10.61194/ijjm.v5i2.1120","DOIUrl":"https://doi.org/10.61194/ijjm.v5i2.1120","url":null,"abstract":"Remote studying and working pose challenges to personal development. In this environment, knowledge sharing is essential for improvement and serves as a vital organizational tool. However, many Open University students remain unaware of the benefits derived from active engagement in Virtual Teams. This research examines the impact of knowledge sharing and skill application in virtual team sessions, focusing on the Master of Management program at the Indonesia Open University. A qualitative method through Focus Group Discussions (FGDs) with 40 'the Ready to Contribute' (Siap Berkarya) participants was employed. Key themes identified include leadership effectiveness, digital culture assimilation, self-efficacy, work-life balance, and the potential evolution of human resource management. The study underscores the importance of transparent communication, mutual trust, and effective coordination for virtual team functionality. It contributes to organizational policy development, emphasizes digital well-being's significance in today's digital age, and enhances understanding of virtual teams' complex dynamics.","PeriodicalId":325965,"journal":{"name":"Ilomata International Journal of Management","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-04-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140707780","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Fraud Triangle Analysis Detects Fraudulent Financial Statements Using A Fraud Score Model from BUMN Bank 2012-2022 欺诈三角分析利用 BUMN 银行 2012-2022 年欺诈评分模型检测虚假财务报表
Ilomata International Journal of Management Pub Date : 2024-04-03 DOI: 10.61194/ijjm.v5i2.1101
Almandio Adha, Emmy Indrayani
{"title":"Fraud Triangle Analysis Detects Fraudulent Financial Statements Using A Fraud Score Model from BUMN Bank 2012-2022","authors":"Almandio Adha, Emmy Indrayani","doi":"10.61194/ijjm.v5i2.1101","DOIUrl":"https://doi.org/10.61194/ijjm.v5i2.1101","url":null,"abstract":"This study delves into anti-fraud measures within Indonesia's banking sector, specifically focusing on four state-owned banks (BUMN). Against a backdrop of financial challenges faced by entities like Krakatau Steel and Jiwasraya, the government and Financial Services Authority (OJK) introduced internal controls to rebuild public trust. However, concerns arise with the establishment of BUMN holding companies, consolidating top executives. Public trust significantly influences BUMN performance, leading to reinforced banking regulations by OJK. This research employs SPSS Version 25 to scrutinize the impact of pressure, opportunity, and rationalization on financial statement fraud in state-owned banks from 2012 to 2022. The study's noteworthy findings reveal that financial stability, external pressure, financial targets, and rationalization do not effectively detect financial statement fraud, while the nature of the industry and ineffective monitoring demonstrate the potential to identify such fraud. These insights contribute to a comprehensive understanding and improved prevention and management strategies for financial statement fraud in Indonesia's state-owned banking sector, emphasizing the influence of the fraud triangle.","PeriodicalId":325965,"journal":{"name":"Ilomata International Journal of Management","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-04-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140750979","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The Effect of Consumer Perceptions and Innovation Adoption on Their Intentions to Purchase Online 消费者认知和创新采用对其网购意愿的影响
Ilomata International Journal of Management Pub Date : 2024-04-03 DOI: 10.61194/ijjm.v5i2.1082
Anisah, Emmy Indrayani, Didin Mukodim
{"title":"The Effect of Consumer Perceptions and Innovation Adoption on Their Intentions to Purchase Online","authors":"Anisah, Emmy Indrayani, Didin Mukodim","doi":"10.61194/ijjm.v5i2.1082","DOIUrl":"https://doi.org/10.61194/ijjm.v5i2.1082","url":null,"abstract":"Technological changes affect various aspects of human life and daily activities. Technological advances can make the intensity of human perception comprehensive; the benefits, risks, and convenience felt when shopping online will certainly influence intentions. This research aims to analyse perceived benefits, perceived risks, perceived ease of use, and consumer innovation adoption on online shopping intentions simultaneously and partially. The population in this study consisted of people who had or were currently shopping online. The sample for this research consisted of 388 respondents. The sampling technique is non-probability sampling using the purposive sampling method. Primary data by distributing questionnaires to potential consumer respondents. The analysis techniques used are instrument tests, multiple linear regression, the F test, the t test, and the coefficient of determination. The research results show that perceived benefits, perceived risks, perceived ease of use, and consumer innovation adoption simultaneously and partially influence online shopping intentions. Consumers are expected to know their rights and obligations in terms of protection and do not need to hesitate to report the risks they receive when shopping online.","PeriodicalId":325965,"journal":{"name":"Ilomata International Journal of Management","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-04-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140746404","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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