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
2025-07-23
Articles
Analysis of acceptance and use of the NCX application using the UTAUT2 modification model at Telkom Indonesia
Purpose: This study aims to examine user evaluations of factors influencing the use of the NCX application and their impact on behavioral intention and usage. Using the modified UTAUT2 model, the study focuses on Telkom CFU Enterprise, which delivers ICT services such as connectivity, cloud, and digital platforms. NCX, a CRM application, supports CFU Enterprise operations.
Method: This application can be used to manage the customer data. This study uses the modified UTAUT2 model, which is a development of the UTAUT2 model that adds compatibility and personal innovativeness constructs.
Results: This study is expected to provide useful insights to increase the adoption and use of the NCX application in the Telkom CFU Enterprise environment.
Conlusion: Key variables from the modified UTAUT2 model, including compatibility and personal innovativeness, significantly affect user intention and behavior, providing guidance for improving NCX engagement.
Limitation: The research is limited to the CFU Enterprise environment and may not be generalizable to other units or industries. The use of cross-sectional data also restricts the ability to observe behavioral trends over time.
Contribution: This study contributes to the extension of UTAUT2 by validating additional constructs in a corporate CRM context. It also offers practical recommendations for improving technology acceptance within enterprise environments through strategic alignment with user needs and characteristics.
Google Scholar
Garuda
SintaOEE improvement through reducing start up duration using lean six sigma methodology in manufacturing
Purpose: This research focuses on improve OEE by reducing start-up duration using Lean Six Sigma methodology. By applying Lean Six Sigma tools and techniques, manufacturers can systematically analyse the start-up process, identify root causes of delays, and implement targeted improvements.
Methodology/approach: The research presented in this journal comprises a comprehensive study conducted within a manufacturing setting to demonstrate the effectiveness of the proposed approach. The study involves the collection and analysis of data related to start-up durations, downtime reasons, and other relevant parameters. Through the DMAIC (Define, Measure, Analyse, Improve, Control) framework of Lean Six Sigma, the root causes of prolonged start-up durations are identified and addressed.
Results: The results demonstrate the potential for significant OEE improvements through the elimination of bottlenecks and inefficiencies in the start-up process. Manufacturers can leverage the findings of this research to develop strategies that enhance operational effectiveness, increase production output, and ultimately drive competitive advantage in the dynamic landscape of modern manufacturing.
Conclusions: Lean Six Sigma, through the DMAIC approach, effectively reduces start-up time and improves OEE. Addressing root causes leads to better equipment utilization and increased productivity.
Limitations: This research limitation is only for manufacturing or production area that having OEE as their main key performance indicator.
Contribution: This research will contribute to the manufacturing operation excellency.
Business model innovation of IT management consulting companies based on SAP ERP technology in Indonesia
Purpose: This study aims to examine how IT management consulting companies in Indonesia innovate their business models based on SAP ERP technology to remain competitive and adaptable amidst digital transformation demands. It explores the influence of technology, customer needs, profitability, and infrastructure on the evolution of their business strategies.
Research methodology: The study employs a qualitative descriptive approach using purposive and snowball sampling techniques. Data were collected through in-depth interviews and observations with top executives and senior consultants from three leading IT consulting firms: PT. Soltius Indonesia, PT. Sigma Cipta Caraka (Telkom Sigma), and PT. Wilmar Consultancy Services. Business Model Canvas (BMC) and Pivot Theory were used as the analytical frameworks to evaluate business model changes and innovation scores.
Results: The findings reveal that the consulting companies have shifted from traditional project-based models to data-driven, cloud-based, and subscription-oriented service models. Four main pivot dimensions resource-driven, offer-driven, customer-driven, and finance-driven underpin this transformation. Strategic innovations include co-creation approaches with clients, preconfigured ERP packages, KPI-based outcome services, and integration of AI, cloud, and analytics. These changes enable the companies to address growing demands for digitalization, efficiency, and insight-based decision-making.
Conclusions: Business model innovation enables IT consulting firms in Indonesia to adapt to digital transformation. By shifting to cloud-based, data-driven, and subscription models, they enhance flexibility, efficiency, and client value. Success depends on technology, customer needs, and organizational readiness, positioning these firms as strategic partners in digitalization.
Limitations: This study is limited to three case studies and relies on qualitative data, which may not capture the full spectrum of innovation practices across the broader consulting industry. The findings are context-specific and may not be generalizable without further quantitative validation.
Contribution: This study offers a strategic reference for IT consultants to adapt their business models through innovation aligned with digital trends.
Analysis of factors influencing the adoption of MyTens application with the unified theory of acceptance and use of technology 2 (UTAUT 2) model on account managers at Telkom Indonesia
Purpose: To support the Five Bold Moves strategy, Telkom Indonesia launched the MyTEnS application to streamline B2B processes for Account Managers (AM). This study investigates the factors influencing MyTEnS adoption and the moderating roles of Age and Job Tenure.
Research methodology: A quantitative method was employed using the extended UTAUT-2 model, incorporating Personal Innovativeness and moderation by Age and Job Tenure. A total of 129 respondents participated, and data were analyzed using SmartPLS 3.0 with path analysis.
Results: Effort Expectancy, Hedonic Motivation, and Personal Innovativeness significantly influence Behavioral Intention. Facilitating Conditions and Behavioral Intention significantly affect Use Behavior. Meanwhile, Performance Expectancy, Social Influence, and Habit show no significant effect on Behavioral Intention. Moderating effects of Age and Job Tenure were significant only in the relationship between Facilitating Conditions and Behavioral Intention.
Conclusions: Personal Innovativeness emerged as the strongest predictor of Behavioral Intention, followed by Hedonic Motivation and Effort Expectancy. Behavioral Intention is the most significant factor influencing actual system usage.
Limitations: The study is limited by its cross-sectional design and focus on a single organization. Some hypotheses were unsupported, possibly due to limited construct measurement.
Contribution: This study extends the UTAUT-2 model with new variables and offers insights into B2B technology adoption within a telecommunications context.
The influence of e-service quality, e-trust, on e-loyalty QRIS BCA with mediation by e-satisfaction (study on QRIS BCA users in Jakarta)
Purpose: This study investigates the influence of E-Service Quality and E-Trust on E-Loyalty, with E-Satisfaction as a mediating variable, in the context of BCA QRIS users in Jakarta. The research is motivated by the growing trend of digital payments, especially QRIS-based transactions, which have shown significant growth in volume according to ASPI Indonesia.
Research Methodology: A quantitative approach was employed using primary data collected via an online questionnaire distributed through Google Forms. The study involved 113 active BCA QRIS users selected through purposive sampling. Data were analyzed using the Structural Equation Modeling (SEM) method with SmartPLS 4.0 software. The measurement scale used was a 5-point Likert scale.
Results: The results revealed that: (1) E-Service Quality has a positive but not significant effect on E-Loyalty; (2) E-Trust does not significantly influence E-Loyalty; (3) E-Service Quality has a positive but not significant impact on E-Satisfaction; (4) E-Trust positively and significantly influences E-Satisfaction; (5) E-Satisfaction significantly affects E-Loyalty; (6) E-Service Quality does not affect E-Loyalty through E-Satisfaction; (7) E-Trust positively affects E-Loyalty through E-Satisfaction.
Conclusions: E-Satisfaction plays a crucial mediating role between E-Trust and E-Loyalty. However, E-Service Quality does not significantly influence E-Loyalty, either directly or indirectly.
Limitations: The study is limited to a specific geographical area (Jakarta) and a relatively small sample size. Data collection was conducted online, which may introduce response bias.
Contribution: This research contributes to the literature on digital payment behavior and provides managerial implications for enhancing user trust and satisfaction to foster loyalty.
