International Journal of Accounting and Management Information Systems

The International Journal of Accounting and Management Information Systems (IJAMIS) is an international, peer-reviewed, and scholarly journal, which publishes well-developed articles that examine the rapidly evolving relationship between accounting and information technology as well as between management and information technology. A vital aim of IJAMIS is to bridge the gap between theory and practice of accounting and management information systems.

The International Journal of Accounting and Management Information Systems (IJAMIS) is an international, peer-reviewed, and scholarly journal, which publishes well-developed articles that examine the rapidly evolving relationship between accounting and information technology as well as between management and information technology. A vital aim of IJAMIS is to bridge the gap between theory and practice of accounting and management information systems.

Published
2025-06-11

Articles

Proposed contract manufacturing strategy for Baby Food Industry using Kepner-Tregoe and Analytic Hierarchy Process (AHP) Approach

Purpose: This study aims to determine the most appropriate contract manufacturing strategy for PT. SA to ensure sustainable fulfillment of its MA baby food products, amidst regulatory changes and operational risks from overseas production. Methods: A mixed-method approach was employed, integrating qualitative methods (interviews and FGDs with Subject Matter Experts using Kepner-Tregoe and Why Tree analysis) and quantitative techniques through the Analytic Hierarchy Process (AHP). The criteria used for decision-making included cost, schedule, delivery, capacity, capability, and quality. Results: The AHP analysis identified schedule (32.95%) and cost (30.31%) as the most influential criteria. For short-term resolution, the strategy “Produce in existing contract manufacturing and distribute using a 3rd party trader” scored the highest (49.56%). For long-term sustainability, “Terminate existing manufacturing and produce in alternative local contract manufacturers in Indonesia” was the optimal choice (31.55%). Conclusion: Selecting the right strategy helps mitigate sales loss risk (up to IDR 97 billion annually), ensures product availability, and aligns with government import restrictions. Each alternative was evaluated for feasibility, risks, and potential savings. Limitation: This study is specific to PT. SA’s baby food segment and may not fully generalize to other industries or products with different supply chain dynamics or regulatory constraints. Contribution: The study contributes a structured decision-making model using Kepner-Tregoe and AHP to optimize contract manufacturing strategies, supporting firms in navigating supply chain disruptions under regulatory pressure.

Evaluation of the performance of crowdfunding sharinghappiness.org in mobilizing the active role of the community to achieve SDGS 1.1

Purpose: This study aims to evaluate the effectiveness of SharingHappiness.org, a crowdfunding platform in Indonesia, in mobilizing community participation to support the achievement of SDG 1.1, which focuses on eradicating extreme poverty. Research methodology: The research employs a qualitative approach using in-depth interviews with five key stakeholders (platform managers, donors, and campaigners), supported by thematic analysis and triangulation. Questionnaires were also distributed to 57 donors and campaigners to strengthen the analysis through mixed data validation. Results: Findings reveal that donor trust, ease of transaction, transparency, influencer influence, brand awareness, and inclusivity are critical success factors. While SharingHappiness.org has shown commendable performance in these areas, it still lags behind larger platforms such as Kitabisa.com in terms of donation volume, donor base, and campaign success rate. However, SharingHappiness.org demonstrates higher operational efficiency per employee. Conclusions: The study concludes that strengthening transparency, improving UI/UX, expanding strategic partnerships, and enhancing long-term impact reporting are essential to increasing community participation and aligning better with SDG 1.1 goals. Limitations: The study is limited by its qualitative scope and focus on a single platform, which may reduce generalizability to other crowdfunding contexts. The quantitative comparison with competitors is based on publicly available data, which may lack full accuracy. Contribution: This research contributes to the literature on digital philanthropy and SDG implementation in developing countries by providing an evaluative framework for assessing crowdfunding effectiveness in promoting social inclusion and poverty alleviation.

Flipbook-based personal development information service model for enhancing self-awareness in late adolescents

Purpose: This study aimed to develop a flipbook-based personal development information service model and examine the increase in self-awareness of late adolescents as a measure of its effectiveness Research/methodology: This research used development research methods with an ADDIE design model. The instruments used in this study were validation and practicality sheets, model needs analysis questionnaires, self-awareness questionnaires, interviews, and observations. The data processing used in this research was based on the model's validity and practicality, and N-gain test analysis and Paired Sample t-test using SPSS version 24 were also carried out to evaluate effectiveness. Results: The research results obtained are as follows: 1) assessment of the feasibility of the flipbook-based personal development information service model shows a high validity category with an average value of 91%, and its practicality is considered very practical to use with an average value of 87%; 2) assessment of effectiveness, there is a Sig.2 tailed value of 0.000 < 0.025, so Ho is rejected, and Ha is accepted, as well as an increase in the average (Gain) of pre- and post-test data of 0.60, which is classified as a medium criterion. Based on the research results, the developed product model is effective and contributes to increasing self-awareness among high school students in their late adolescence. Conclusions: The flipbook-based personal development information service model is proven to be valid, practical, and effective in enhancing self-awareness among late adolescents. The product development follows the ADDIE framework and meets the criteria of high validity (91%), high practicality (87%), and effectiveness (N-gain = 0.60; Sig. = 0.000), indicating a statistically significant improvement in students' self-awareness. Limitations: This study is limited to high school students in South Tangerang and does not generalize across broader adolescent populations. The implementation relies on digital literacy and access to stable internet, which may not be consistent across various educational contexts. Contribution: This study introduces a validated flipbook-based model that enhances self-awareness in adolescents through accessible and interactive guidance services.

Understanding financial management as a determining factor for the success of MSMEs: A qualitative study

Purpose: This study aims to explore the understanding of financial management among micro, small, and medium enterprises (MSMEs) and how such understanding influences the success and sustainability of their business. The primary focus is to identify the key financial management factors considered essential by MSME owners and the challenges they face in implementing effective financial practices. Research/methodology: This research employs a qualitative literature review methodology to analyze relevant studies, reports, and articles related to MSME financial management. This study synthesizes insights from various sources to provide a comprehensive understanding of the current practices, challenges, and factors that contribute to the financial success of MSMEs. Results: The findings indicate that a solid understanding of financial management, including cash flow management, transaction recording, and long-term financial planning, is crucial for MSME success. Despite the recognition of its importance, many MSME owners face barriers such as a lack of financial knowledge, limited access to financial resources, and reliance on manual accounting methods. Moreover, many fail to engage in long-term financial planning, which impedes their ability to manage risks and plan for business expansion effectively. Conclusions: Understanding financial management is vital for MSME success. However, limited literacy, resources, and manual practices hinder effective implementation, highlighting the need for targeted support and education. Limitations: This study is limited to a qualitative literature review, which may not capture the full range of experiences of MSME owners across different sectors or regions. Contribution:. This research provides valuable insights for MSME owners, financial institutions, and policymakers to understand the critical role of financial literacy and provide better support for MSMEs.

E-Payment Methods and E-Commerce Growth in Uganda: Evidence from Kampala - Uganda’s Central Business District

Purpose: The study assessed the effect of e-payment methods on the growth of e-commerce in Uganda, specifically focusing on the impact of e-wallets/e-cash, debit/credit cards, and money transfer services on e-commerce growth in Kampala. Research/methodology: A cross-sectional design was used with a sample of 384 participants. Data were collected through structured questionnaires, cleaned, organized, and analyzed using SPSS, employing correlation and regression models for inferential analysis. Results: The study found that e-payment methods, including debit/credit cards, money transfer services, and e-wallets/e-cash, positively and significantly associate with e-commerce growth. However, while debit/credit cards and money transfer services significantly predict e-commerce growth, e-wallets/e-cash have a positive but insignificant effect. Overall, e-payment methods account for 33.1% of the variation in e-commerce growth. Conclusions: E-payment methods, especially debit/credit cards and money transfer services, significantly contribute to e-commerce growth in Kampala. E-wallets show a positive but insignificant effect. To achieve sustainable impact, further support is needed for e-payment adoption. Limitations: The study focused on a limited range of e-payment methods, excluding others used in the sector, which affects generalizability. Additionally, only Kampala was studied, though other regions in Uganda also engage with e-payment systems. Kampala, as the central business hub, is a key area for innovations that spread to other cities. Contribution:. E-payment systems significantly predict e-commerce growth. Key e-commerce players should encourage the use of e-payments to foster trade growth, as their adoption will help stimulate e-commerce activity.