2026-05-28T16:53:29Z https://goodwoodpub.com/index.php/ijamis/oai

oai:goodwoodpub.com:article/1247 2026-01-12T08:19:49Z ijamis:ART

Accounts payable turnover and firm performance of quoted manufacturing firms in Nigeria Oranefo, Patricia Chinyere Egbunike, Chinedu Francis Accounts Payable Turnover Return on Asset Return on Equity Tobin’s Q Purpose: The objective of this study is to ascertain the nexus of accounts payable turnover and firm performance of quoted manufacturing firms in Nigeria. Research methodology: This study adopted an ex-post facto research design. The sample comprised seventy-five non-financial firms quoted on the Nigerian Exchange Group (NGX). The study purposively selected all available non-financial firms during the study period: 2010-2019. This study utilized secondary sources of data, i.e., computed financial ratios from annual financial statements downloaded from the MachameRatios® database. The data were analyzed using multiple regression techniques. Results: There is a non-significant positive effect of the accounts payable turnover ratio on ROA (p=0.9729) and ROE (p=0.2669); and; a significant negative effect of the accounts payable turnover ratio on Tobin’s Q (p=0.0140). Conlusion:Accounts payable turnover has no significant effect on ROA and ROE but negatively affects Tobin’s Q. This highlights its limited impact on accounting returns but notable influence on market value. Strategic management of payables remains essential. Limitations: The limitation of the study is the failure to account for endogeneity concerns in firm performance studies. Contribution: The study contributes to the working capital management literature and specifically to the credit management axiom. It also showed a differential effect of APT on various firm performance proxies which have significant implications for managers, e.g., finance officers in corporations that intend to utilize the accounts payable turnover as a strategy to grow the performance of the firm in the short and long term. Goodwood Publishing 2023-02-12 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://goodwoodpub.com/index.php/ijamis/article/view/1247 10.35912/ijamis.v1i1.1247 International Journal of Accounting and Management Information Systems; Vol. 1 No. 1 (2023): February; 43-63 2656-2448 10.35912/ijamis.v1i1 eng https://goodwoodpub.com/index.php/ijamis/article/view/1247/415 Copyright (c) 2023 Patricia Chinyere Oranefo, Chinedu Francis Egbunike https://creativecommons.org/licenses/by-sa/4.0

oai:goodwoodpub.com:article/1330 2026-01-12T08:19:49Z ijamis:ART

Government COVID-19 stimulus package, SMEs' awareness, accessibility, and challenges in Cape Coast Amegayibor, Godson Kwame COVID-19 Government SMEs Stimulus Package Purpose: This study analyzes the level of knowledge of the government's Covid-19 stimulus package among SMEs in the Cape Coast Metropolitan area. Research methodology: A quantitative and descriptive approach was employed. Using purposive sampling, 234 SMEs were selected. Data were collected through a structured questionnaire and analyzed using descriptive and inferential statistics via SPSS version 20. Results: The findings reveal that SMEs have a poor level of awareness and low access to the stimulus package. Additionally, political affiliation emerged as a significant barrier, along with other challenges in accessing support. Conclusion: Low awareness and limited access have hindered SMEs in Cape Coast from benefiting from the government’s Covid-19 stimulus package. Political factors and poor information flow were identified as key obstacles. More transparent and inclusive approaches are necessary to enhance support effectiveness during crises. Limitations: The study is limited in scope, focusing only on a single urban area. As the pandemic continues to affect business operations, broader research is recommended across wider regions. Contribution: The study reinforces the theoretical understanding that during a crisis like Covid-19, government intervention through financial support—explicit or implicit—is crucial to sustain the SME sector. It emphasizes the need for well-structured, inclusive policy implementation to enable SMEs to contribute effectively to national economic resilience. Goodwood Publishing 2023-02-16 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://goodwoodpub.com/index.php/ijamis/article/view/1330 10.35912/ijamis.v1i1.1330 International Journal of Accounting and Management Information Systems; Vol. 1 No. 1 (2023): February; 65-77 2656-2448 10.35912/ijamis.v1i1 eng https://goodwoodpub.com/index.php/ijamis/article/view/1330/421 Copyright (c) 2023 Godson Kwame Amegayibor https://creativecommons.org/licenses/by-sa/4.0

oai:goodwoodpub.com:article/1366 2026-01-12T08:19:49Z ijamis:ART

Management Information System and Performance of Cement Firms in Southeast Nigeria Nworie, Gilbert Ogechukwu Oguejiofor, Benita Chikwadom Management Information System Corporate Performance Decision Support System Transaction Processing System Executive Support System Purpose: The study examined how management information system influences the performance of cement-producing firms in Southeast Nigeria. Specifically, the influence of the transaction processing system, decision support system and executive support system on firm performance was assessed. Research methodology: The research design deployed in the study was a descriptive survey while the population of the study compromised 143 staff in the accounting and management information system departments of the selected four (4) cement companies in Southeast Nigeria. Yamane formula for sample size was applied in determining the sample size of 141 out of the population size of 143. The researchers collected primary data using a structured questionnaire administered to the respondents. Pearson Product Moment Correlational analysis was applied to establish the relationship between the variables of the study at a 5% level of significance. Results: Transaction processing system, decision support system and executive support system have a significant and positive effect on the firm performance of cement-producing companies in Southeast Nigeria. Limitations: The results are more fittingly applicable to only cement manufacturing companies. Therefore, they cannot be generalized to other sub-sectors of the Nigerian manufacturing industry. Also, the findings are valid to the extent that the responses to the questionnaire are free from bias. Contribution: The study contributes to knowledge by filling the gap created by the lack of empirical research that uncovers the influence of management information systems on the performance of cement manufacturing firms in the context of Southeast Nigeria. Goodwood Publishing 2023-02-09 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://goodwoodpub.com/index.php/ijamis/article/view/1366 10.35912/ijamis.v1i1.1366 International Journal of Accounting and Management Information Systems; Vol. 1 No. 1 (2023): February; 1-15 2656-2448 10.35912/ijamis.v1i1 eng https://goodwoodpub.com/index.php/ijamis/article/view/1366/377 Copyright (c) 2023 Gilbert Ogechukwu Nworie, Benita Chikwadom Oguejiofor https://creativecommons.org/licenses/by-sa/4.0

oai:goodwoodpub.com:article/1441 2026-01-12T08:19:49Z ijamis:ART

The influence of liquidity ratio as current (CR), (DER) rasio leverage and asset structure to return on investment of coal companies Fachrian, Zian Hidayat, Wastam Wahyu Liquidity Ratio as Current (CR) (DER) Rasio Leverage Assets Structure Return on Investment Purpose: This study objectives to determine whether or not there is an effect of Liquidity Ratio as Current (CR), (DER) Rasio Leverage and Assets Structure on Return On Investment. Research methodology: This lookup was once carried out on information collection on the economic reviews of coal organizations in the 2017-2021 period. This lookup makes use of quantitative methods. The sampling approach used in this find out was once purposive sampling. forty samples have been taken from eight coal businesses from the annual report. This learns about makes use of SPSS 26 as an analytical tool. Results: The effects of the partial check exhibit that Liquidity Ratio as Current (CR) has no giant impact on Return On Investment, (DER) Rasio Leverage has a large impact on Return On Investment, Assets Structure has no considerable impact on Return On Investment, whilst lookup in simultaneous assessments suggests that Liquidity Ratio as Current (CR), (DER) Rasio Leverage and Assets Structure have no sizable impact on Return On Investment. Conclusion: The study concludes that only the Debt to Equity Ratio (DER) has a significant effect on Return on Investment (ROI), while the Current Ratio and Asset Structure do not. Simultaneously, all three variables combined also show no significant impact on ROI. This indicates that DER is a key factor in influencing ROI among coal companies during the 2017–2021 period. Limitations: This research was conducted in coal sector companies listed on the Indonesia Stock Exchange, only 8 companies were studied and the financial reports analyzed were from only 5 years starting from 2017-2021, the results of the analysis of the remaining data were obtained as is. Contribution: This research can be useful for companies in order to determine policies to increase the company's investment value. Goodwood Publishing 2023-02-10 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://goodwoodpub.com/index.php/ijamis/article/view/1441 10.35912/ijamis.v1i1.1441 International Journal of Accounting and Management Information Systems; Vol. 1 No. 1 (2023): February; 17-30 2656-2448 10.35912/ijamis.v1i1 eng https://goodwoodpub.com/index.php/ijamis/article/view/1441/387 Copyright (c) 2023 Zian Fachrian, Wastam Wahyu Hidayat https://creativecommons.org/licenses/by-sa/4.0

oai:goodwoodpub.com:article/1467 2026-01-12T08:19:49Z ijamis:ART

Promotion effectiveness of small scale enterprises (SMEs) in Indonesian unicorn marketplace Novanda, Ridha Rizki Effectiveness Marketplace SMEs Purpose: These various activities certainly use no small cost in their operations. Therefore, it is necessary to re-analyze the customer's perception of the effectiveness of the SMEs promotion carried out by the unicorn startup marketplace in Indonesia. Research methodology: Data were gathered via survey software at purposefully selected research sites. Respondents, drawn accidentally from all Indonesian users of the Unicorn marketplace, completed closed questionnaires via a survey program using a Likert Scale. The study employed descriptive qualitative analysis and used EPIC rate analysis to evaluate the success of advertisements and impulse buying behavior. Results: Based on the EPIC rate score of 3.77, unicorn marketplace promotions have positively influenced customer perception. This average indicates that promotional activities significantly affect consumers' impulsive purchasing decisions. With sufficient influencing factors already in place, the marketplace aims to further enhance promotional efforts to boost impulse buying. Conclusion: Promotional strategies implemented by the unicorn marketplace have effectively influenced impulse buying behavior, revealing customer receptiveness and indicating strong potential for enhancing digital promotions in the future. Limitations: The study is limited to the SMEs sector and focuses solely on the promotional effectiveness of the Unicorn marketplace. Further research is needed to explore promotion through artificial intelligence. Contribution: This study offers insight into building digitally based SMEs, providing recommendations that support broader economic development initiatives. Goodwood Publishing 2023-02-11 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://goodwoodpub.com/index.php/ijamis/article/view/1467 10.35912/ijamis.v1i1.1467 International Journal of Accounting and Management Information Systems; Vol. 1 No. 1 (2023): February; 31-42 2656-2448 10.35912/ijamis.v1i1 eng https://goodwoodpub.com/index.php/ijamis/article/view/1467/404 Copyright (c) 2023 Ridha Rizki Novanda https://creativecommons.org/licenses/by-sa/4.0

oai:goodwoodpub.com:article/1517 2026-01-12T08:20:05Z ijamis:ART

Influence of social capital on small and medium enterprises performance in Wakiso District, Uganda Mbowa, Henry Stanley Businge, Mbabazi Phelix Ssemaluulu, Paul Eton, Marus Networks norms reciprocity ties trust Purpose: This study investigates the influence of Social Capital (SC) on the performance of Small and Medium Enterprises (SMEs) in Kitemu Ward, Wakiso District. It aims to identify both internal and external forms of SC and assess their impact on SME performance. Research methodology: A mixed-methods approach was employed, collecting data from 40 participants through interviews and self-administered questionnaires. Quantitative data were analyzed using MS Excel to generate frequencies and graphs, while qualitative responses were transcribed and grouped into subthemes using content value analysis. Results: Internal SC included elements such as friends, trust, personal savings, family, and social links. External SC comprised customers, financial institutions, government entities, and companies. SC was found to positively influence SME performance by expanding the customer base, increasing profits and sales, and boosting creativity and innovation. Conclusion: Social Capital significantly contributes to SME growth and innovation by leveraging internal and external networks. Limitations: Financial constraints limited data collection coverage. A small sample size may affect the generalizability of findings, while time and data collection biases may also impact the results. Contribution: This is the first study on SC and SME performance in Kitemu Ward. Its findings offer valuable insights for policymakers and stakeholders to develop strategies that integrate SC into SME development, thereby enhancing profitability, customer reach, and financial access. Goodwood Publishing 2023-08-14 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://goodwoodpub.com/index.php/ijamis/article/view/1517 10.35912/ijamis.v1i1.1517 International Journal of Accounting and Management Information Systems; Vol. 1 No. 2 (2023): August; 105-119 2656-2448 10.35912/ijamis.v1i2 eng https://goodwoodpub.com/index.php/ijamis/article/view/1517/1139 Copyright (c) 2023 Henry Stanley Mbowa, Businge Phelix Mbabazi, Ssemaluulu Paul, Eton Marus https://creativecommons.org/licenses/by-sa/4.0

oai:goodwoodpub.com:article/1674 2026-01-12T08:20:05Z ijamis:ART

Reflection of local cultural values behind loss accounting practices by ilabulo sellers Thalib, Mohamad Anwar Ilabulo Islamic Ethnomethodology Loss Local Culture Purpose: This study aims to reveal the non-material value behind the practice of loss accounting by ilabulo traders. Methodology/approach: This research uses the Islamic paradigm. The approach used is Islamic ethnomethodology. There are five data analysis stages: charity, knowledge, faith, revelation information, and courtesy. Results/findings: The study results show that traders avoid losses by distributing the leftover ilabulo to the local community for free. This accounting practice is conditional on the value of patience. In the Islamic culture of Gorontalo, the elders often internalize the value of patience through lumadu "mopo'o tanggalo duhelo" The meaning of this expression is the whole of patience. The implication of this research is to present the concept of loss accounting based on local wisdom values. Conclusion : This study concludes that ilabulo traders practice loss accounting based on the cultural and religious value of patience. By distributing unsold food to the community, traders embody local wisdom rooted in Islamic teachings and Gorontalo cultural expressions. This reveals that accounting practices at the grassroots level are not only economic but also deeply moral and communal. Limitations: The limitation of this research lies in the informants who have yet to provide information from the cultural experts. Contribution: The contribution of this research is that it can provide deeper insights into the local cultural values that influence the accounting practices of ilabulo traders. This can help us understand how culture plays a significant role in local-level accounting decision-making. Furthermore, the results of this research can be used to develop an accounting model that is more in line with the culture and local context of ilabulo traders. This can assist in designing more relevant and sustainable accounting practices. Goodwood Publishing 2023-08-12 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://goodwoodpub.com/index.php/ijamis/article/view/1674 10.35912/ijamis.v1i2.1674 International Journal of Accounting and Management Information Systems; Vol. 1 No. 2 (2023): August; 93-103 2656-2448 10.35912/ijamis.v1i2 eng https://goodwoodpub.com/index.php/ijamis/article/view/1674/536 Copyright (c) 2023 Mohamad Anwar Thalib https://creativecommons.org/licenses/by-sa/4.0

oai:goodwoodpub.com:article/1915 2026-01-12T08:20:05Z ijamis:ART

Conversational artificial intelligence (AI) and bank operational efficiency Gumbo, Lilian Mashizha, Margaret Simon, Chosani Phiri, Phillipa Artificial intelligence Conversational artificial intelligence financial technology Chatbot Operational efficiency Purpose: The main objective of the research was to analyse the effects of conversational artificial intelligence (AI) on bank operational efficiency. The emergency of conversational artificial intelligence (AI) has revolutionised the way business interacts with its customers. Research methodology: The study employed a mixed- method approach where interviews and questionnaires were used to collect qualitative and quantitative data. A sample of 92 bank employees was drawn from ten Zimbabwean banks. Results: Conversational AI has a positive impact on banking operational efficiency. Specifically, conversational AI improves customer services by providing faster and more accurate responses to customer inquiries, reduces operational costs by automating routine tasks and improve workflow efficiency. Conclusion: Conversational AI significantly improves banking operational efficiency by automating routine tasks, enhancing customer service, and reducing costs. It streamlines processes and delivers accurate, real-time responses, reinforcing the value of its integration in banking operations. Broader research across regions and sectors is suggested to validate these findings further. Limitations: The study concentrated on the banking industry of one particular country. Contribution: The study makes a significant contribution in understanding the advantages of adopting conversational artificial intelligence in banking operations. Goodwood Publishing 2023-08-06 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://goodwoodpub.com/index.php/ijamis/article/view/1915 10.35912/ijamis.v1i2.1915 International Journal of Accounting and Management Information Systems; Vol. 1 No. 2 (2023): August; 79-91 2656-2448 10.35912/ijamis.v1i2 eng https://goodwoodpub.com/index.php/ijamis/article/view/1915/743 Copyright (c) 2023 Lilian Gumbo, Margaret Mashizha, Chosani Simon, Phillipa Phiri https://creativecommons.org/licenses/by-sa/4.0

oai:goodwoodpub.com:article/2404 2026-05-26T03:06:44Z ijamis:ART

Factors Influencing the Adoption of Management Accounting Practices in Cameroon Akanga, Fidelis Roberts, Dominic Cameroon Internal and External Environment Management Accounting Practices Organisational Resilient Purpose: This study aims to identify the factors that influence the adoption of Merchant Advisory Panels (MAPs) by organizations in Cameroon (a former German, British, and French colony) and how MAPs can help organizations to be resilient to internal and external environments. Methodology: This study used a case study approach and data were collected using 20 in-depth interviews with managers and accountants of private sector organizations in Cameroon and document review. Results: There is a considerable disparity in the adoption of MAP by organizations operating in Cameroon due to colonial heritage. Organizations in the English-speaking regions consider professional accountants, in contrast to those in French Cameroon. Owing to external factors, such as the Anglophone crisis, government intervention through price regulation, and the COVID-19 pandemic, organizations have adopted innovative MAPs to help them stay resilient. Conclusions: MAP plays a key role in decision-making organizations. However, in the case of Cameroon, differences in the use of accounting professionals mean that there is no consistency in decision making. The government should enact legislations and provide support for organizations to use accounting professionals to benefit organizations. Limitations: This study is limited to a few organizations in the two regions of the country. This means that their perceptions and use of MAP might differ for other organizations facing different situations. Contributions: Management accounting is one of the techniques used by organizations to govern themselves and make good decisions. Therefore, understanding how these practices play in different socioeconomic, cultural, and political settings is of great importance. This is exactly what this research achieves. Goodwood Publishing 2026-03-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://goodwoodpub.com/index.php/ijamis/article/view/2404 10.35912/ijamis.v4i1.2404 International Journal of Accounting and Management Information Systems; Vol. 4 No. 1 (2026): February; 23-36 2656-2448 10.35912/ijamis.v4i1 eng https://goodwoodpub.com/index.php/ijamis/article/view/2404/1630 Copyright (c) 2026 Fidelis Akanga, Dominic Roberts https://creativecommons.org/licenses/by-sa/4.0

oai:goodwoodpub.com:article/2565 2026-01-12T08:20:33Z ijamis:ART

E-Payment Methods and E-Commerce Growth in Uganda: Evidence from Kampala - Uganda’s Central Business District Kasenge, Martin Butime, Arthur E-commerce Growth E-payments Systems Developing Economies Digital Payment Adoption 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. Goodwood Publishing 2024-02-22 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://goodwoodpub.com/index.php/ijamis/article/view/2565 10.35912/ijamis.v2i1.2565 International Journal of Accounting and Management Information Systems; Vol. 2 No. 1 (2024): February; 61-72 2656-2448 10.35912/ijamis.v2i1 eng https://goodwoodpub.com/index.php/ijamis/article/view/2565/1128 Copyright (c) 2025 Martin Kasenge, Arthur Butime https://creativecommons.org/licenses/by-sa/4.0

oai:goodwoodpub.com:article/3042 2026-01-12T08:20:05Z ijamis:ART

Prioritizing the product development roadmap of Zains SAAS using Analytical Hierarchy Process (AHP) Effendi, Yandri Marliansyah Siallagan, Manahan Parlindungan Saragih AHP ERP SaaS Zains Purpose: This study aims to prioritize the development of Zains using the Analytical Hierarchy Process (AHP). Research Methodology: This study combines FGD and survey data to prioritize Zains’ development using AHP. Key criteria include market demand, financial impact, technology, efficiency, compliance, and security. AI-powered financial insights are identified as the top development priority. Results: These findings provide insights for CNT to optimize the development of Zains and to maintain their relevance and competitiveness in the SaaS market. These recommendations are beneficial for other SaaS providers facing similar challenges. Conclusion: The study concludes that AI-powered financial insights represent the most strategically valuable development path for Zains, aligning with both market needs and internal strategic goals. Prioritizing this alternative will strengthen Zains’ position in the competitive SaaS industry and enhance its value proposition to users. Limitation: This study is limited to the perspectives of internal stakeholders within CNT and may not fully capture customer preferences or external market dynamics. Future research should incorporate customer-based evaluation and long-term performance metrics. Contribution: This research contributes to strategic decision-making in product development by integrating AHP with qualitative insights, offering a replicable framework for prioritization in the SaaS sector. It also provides a practical roadmap for Zains and similar platforms aiming to align development initiatives with organizational goals and market trends. Goodwood Publishing 2025-08-17 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://goodwoodpub.com/index.php/ijamis/article/view/3042 10.35912/ijamis.v1i2.3042 International Journal of Accounting and Management Information Systems; Vol. 1 No. 2 (2023): August; 121-141 2656-2448 10.35912/ijamis.v1i2 eng https://goodwoodpub.com/index.php/ijamis/article/view/3042/1036 Copyright (c) 2023 Yandri Marliansyah Effendi, Manahan Parlindungan Saragih Siallagan https://creativecommons.org/licenses/by-sa/4.0

oai:goodwoodpub.com:article/3043 2026-01-12T08:20:05Z ijamis:ART

Comparison of black-scholes models using historical volatility and garch volatility in collar strategy as hedging efforts for towr and tbig stocks Rikumahu, Brady Akhmad, Mu’arif Fandhi Black-Scholes Collar GARCH Volatility Historical Volatility Option Contract Purpose: This study aims to examine the implementation of option contracts using the Black-Scholes model with Historical Volatility and GARCH Volatility through a collar strategy, as a means of protecting stock value in the telecommunications sector. The research focuses on managing risk in stock investments, particularly for TOWR and TBIG stocks, in both crisis and non-crisis conditions. Research methodology: The study applies the Black-Scholes model using two types of volatility—Historical and GARCH—within a collar strategy framework to evaluate its effectiveness in mitigating risks associated with TOWR and TBIG stocks under varying market conditions. Results: For TOWR stocks, GARCH performs better in non-crisis conditions with three-month maturity, while Historical Volatility is superior in some shorter-maturity scenarios under both market conditions. For TBIG stocks, GARCH outperforms in all crisis scenarios with three-month maturity, whereas Historical Volatility leads in certain stable, short-term conditions. Conclusion: The effectiveness of volatility methods in the Black-Scholes model depends on stock type, market conditions, and maturity, with GARCH better for high volatility and longer terms, while Historical suits stable, short-term scenarios. Limitation: The study is limited to two telecommunications stocks and does not include empirical testing using live trading data, which could provide deeper validation of the proposed strategies. Contribution: This research contributes to the understanding of how investment strategies like collar options can be optimized using appropriate volatility models. Investment involves the allocation of money or capital with the aim of gaining profit. Goodwood Publishing 2025-08-20 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://goodwoodpub.com/index.php/ijamis/article/view/3043 10.35912/ijamis.v1i2.3043 International Journal of Accounting and Management Information Systems; Vol. 1 No. 2 (2023): August; 143-161 2656-2448 10.35912/ijamis.v1i2 eng https://goodwoodpub.com/index.php/ijamis/article/view/3043/1037 Copyright (c) 2023 Brady Rikumahu, Mu’arif Fandhi Akhmad https://creativecommons.org/licenses/by-sa/4.0

oai:goodwoodpub.com:article/3044 2026-01-12T08:20:33Z ijamis:ART

Proposed contract manufacturing strategy for Baby Food Industry using Kepner-Tregoe and Analytic Hierarchy Process (AHP) Approach Zahara, Dhenok Puspita Yudoko, Gatot Analytical Hierarchy Process Contract Manufacturing Decision Making Kepner-tragoe Why Tree Diagram 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. Goodwood Publishing 2024-02-05 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://goodwoodpub.com/index.php/ijamis/article/view/3044 10.35912/ijamis.v2i1.3044 International Journal of Accounting and Management Information Systems; Vol. 2 No. 1 (2024): February; 1-23 2656-2448 10.35912/ijamis.v2i1 eng https://goodwoodpub.com/index.php/ijamis/article/view/3044/1038 Copyright (c) 2025 Dhenok Puspita Zahara, Gatot Yudoko https://creativecommons.org/licenses/by-sa/4.0

oai:goodwoodpub.com:article/3046 2026-01-12T08:20:33Z ijamis:ART

Evaluation of the performance of crowdfunding sharinghappiness.org in mobilizing the active role of the community to achieve SDGS 1.1 Lubis, Ratna Lindawati Sahidan, Sahidan Crowdfunding Community Participation SDGs 1.1 Extreme Poverty Fundraising Strategies 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. Goodwood Publishing 2024-02-11 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://goodwoodpub.com/index.php/ijamis/article/view/3046 10.35912/ijamis.v2i1.3046 International Journal of Accounting and Management Information Systems; Vol. 2 No. 1 (2024): February; 25-34 2656-2448 10.35912/ijamis.v2i1 eng https://goodwoodpub.com/index.php/ijamis/article/view/3046/1039 Copyright (c) 2025 Ratna Lindawati Lubis, Sahidan Sahidan https://creativecommons.org/licenses/by-sa/4.0

oai:goodwoodpub.com:article/3208 2026-01-12T08:20:33Z ijamis:ART

Flipbook-based personal development information service model for enhancing self-awareness in late adolescents Heriyah, Heriyah Bundu, Patta Annas, Suwardi Flipbook Media Guidance and Counseling Information Services Personal Development Self-Awareness 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. Goodwood Publishing 2024-02-18 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://goodwoodpub.com/index.php/ijamis/article/view/3208 10.35912/ijamis.v2i1.3208 International Journal of Accounting and Management Information Systems; Vol. 2 No. 1 (2024): February; 35-50 2656-2448 10.35912/ijamis.v2i1 eng https://goodwoodpub.com/index.php/ijamis/article/view/3208/1122 Copyright (c) 2025 Heriyah Heriyah, Patta Bundu, Suwardi Annas https://creativecommons.org/licenses/by-sa/4.0

oai:goodwoodpub.com:article/3210 2026-01-12T08:20:33Z ijamis:ART

Understanding financial management as a determining factor for the success of MSMEs: A qualitative study Kaban, Meileginta Business Success Financial Management Financial Planning MSMEs 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. Goodwood Publishing 2024-02-21 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://goodwoodpub.com/index.php/ijamis/article/view/3210 10.35912/ijamis.v2i1.3210 International Journal of Accounting and Management Information Systems; Vol. 2 No. 1 (2024): February; 51-60 2656-2448 10.35912/ijamis.v2i1 eng https://goodwoodpub.com/index.php/ijamis/article/view/3210/1123 Copyright (c) 2025 Meileginta Kaban https://creativecommons.org/licenses/by-sa/4.0

oai:goodwoodpub.com:article/3224 2026-01-12T08:20:50Z ijamis:ART

Analysis of acceptance and use of the NCX application using the UTAUT2 modification model at Telkom Indonesia Hadi, Fikrian Noviaristanti, Siska Effort Expectancy Facilitating Conditions Performance Expectancy Social Influence UTAUT2 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. Goodwood Publishing 2025-08-04 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://goodwoodpub.com/index.php/ijamis/article/view/3224 10.35912/ijamis.v2i2.3224 International Journal of Accounting and Management Information Systems; Vol. 2 No. 2 (2024): August; 73-94 2656-2448 10.35912/ijamis.v2i2 eng https://goodwoodpub.com/index.php/ijamis/article/view/3224/1133 Copyright (c) 2025 Fikrian Hadi, Siska Noviaristanti https://creativecommons.org/licenses/by-sa/4.0

oai:goodwoodpub.com:article/3225 2026-01-12T08:20:50Z ijamis:ART

OEE improvement through reducing start up duration using lean six sigma methodology in manufacturing Khisbulloh, Wijaya Yudoko, Gatot DMAIC Lean Manufacturing Lean Six Sigma OEE Start-up Improvement 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. Goodwood Publishing 2024-08-06 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://goodwoodpub.com/index.php/ijamis/article/view/3225 10.35912/ijamis.v2i2.3225 International Journal of Accounting and Management Information Systems; Vol. 2 No. 2 (2024): August; 95-111 2656-2448 10.35912/ijamis.v2i2 eng https://goodwoodpub.com/index.php/ijamis/article/view/3225/1135 Copyright (c) 2025 Wijaya Khisbulloh, Gatot Yudoko https://creativecommons.org/licenses/by-sa/4.0

oai:goodwoodpub.com:article/3226 2026-01-12T08:20:50Z ijamis:ART

Business model innovation of IT management consulting companies based on SAP ERP technology in Indonesia SW, Blasius Febrianus Dwi Noviaristanti, Siska Business Model Canvas Business Model Innovation IT Management Consultant Pivot Theory 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. Goodwood Publishing 2024-08-11 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://goodwoodpub.com/index.php/ijamis/article/view/3226 10.35912/ijamis.v2i2.3226 International Journal of Accounting and Management Information Systems; Vol. 2 No. 2 (2024): August; 113-129 2656-2448 10.35912/ijamis.v2i2 eng https://goodwoodpub.com/index.php/ijamis/article/view/3226/1134 Copyright (c) 2025 Blasius Febrianus Dwi SW, Siska Noviaristanti https://creativecommons.org/licenses/by-sa/4.0

oai:ojs.localhost:article/3228 2025-08-21T01:25:50Z ijamis:ART

oai:goodwoodpub.com:article/3229 2026-01-12T08:20:50Z ijamis:ART

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 Wiryawan, Yosef Febri Tricahyono, Dodie Awaluddin, Muhammad Account Manager MyTEnS Personal Innovativeness Technology Adoption UTAUT-2 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. Goodwood Publishing 2024-08-14 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://goodwoodpub.com/index.php/ijamis/article/view/3229 10.35912/ijamis.v2i2.3229 International Journal of Accounting and Management Information Systems; Vol. 2 No. 2 (2024): August; 131-142 2656-2448 10.35912/ijamis.v2i2 eng https://goodwoodpub.com/index.php/ijamis/article/view/3229/1137 Copyright (c) 2025 Yosef Febri Wiryawan, Dodie Tricahyono, Muhammad Awaluddin https://creativecommons.org/licenses/by-sa/4.0

oai:goodwoodpub.com:article/3242 2026-01-12T08:21:09Z ijamis:ART

The Impact of Customer Relationship Management on Customer Loyalty with Customer Satisfaction as a Mediating Variable at Telkomsel Partner Outlets in Banjar City Rachman, Mochamad Arif Ariyanti, Maya Customer Loyalty Customer Relationship Management Customer Satisfaction Purpose: The internet's rise has made fast communication essential. This study explores how Telkomsel's CRM affects customer satisfaction, with loyalty as a mediating factor at partner outlets in Banjar City. Research methodology: This quantitative study involved 145 purposively selected respondents and used SEM-PLS for data analysis. Results show that CRM positively affects customer satisfaction and lo  yalty, with satisfaction also mediating the CRM–loyalty relationship. Results: These results indicate the importance of CRM strategies in fostering long-term customer loyalty by enhancing satisfaction through personalized and responsive services. The study highlights the need for Telkomsel and similar companies to continually invest in CRM technologies and strategies to adapt to evolving customer needs and maintain a competitive edge in the telecommunications industry. alignment with user needs and characteristics. Conslusion: CRM significantly enhances customer satisfaction and loyalty. Satisfaction also mediates the relationship between CRM and loyalty, highlighting the need for responsive and personalized services. Limitation: The study is limited to Telkomsel outlets in Banjar City and uses purposive sampling, reducing generalizability. Other factors like service quality or brand trust were not examined. Contribution: This study confirms the mediating role of satisfaction in CRM–loyalty links and offers practical insights for improving CRM strategies in the telecom sector. Goodwood Publishing 2025-12-05 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://goodwoodpub.com/index.php/ijamis/article/view/3242 10.35912/ijamis.v3i1.3242 International Journal of Accounting and Management Information Systems; Vol. 3 No. 1 (2025): February; 1-13 2656-2448 10.35912/ijamis.v3i1 eng https://goodwoodpub.com/index.php/ijamis/article/view/3242/1143 Copyright (c) 2025 Mochamad Arif Rachman, Maya Ariyanti https://creativecommons.org/licenses/by-sa/4.0

oai:goodwoodpub.com:article/3251 2026-01-12T08:21:09Z ijamis:ART

A measurement tool to explore customer willingness to use the MyTelkomsel Super App through expected service synergies Muharlis, Muharlis Indrawati, Indrawati My Telkomsel Super App Service Synergy Synergy Framework Willingness to Use Purpose: The adoption of Super Apps in the digital service landscape has become increasingly prevalent, yet limited studies have explored the factors influencing users’ willingness to use the Super App. This research aims to address this gap by developing a valid and reliable measurement tool to assess the determinants of customer willingness to use the MyTelkomsel Super App through Expected Service Synergies as the mediating variable. Research/methodology: Drawing upon the framework by Fang, Liao, and Li (2024), the study incorporates established constructs such as Perceived External Prestige, Brand Competence, Complementarity, Compatibility, and Perceived Fit. A key modification involves the addition of Trust to enhance the model's explanatory power. A pilot test, involving 30 MyTelkomsel users, was conducted to evaluate the instrument's validity and reliability using Corrected Item-Total Correlation and Cronbach’s Alpha. Results: The results confirm that all 14 constructs and 48 items meet the criteria for Corrected Item-Total Correlation and Cronbach’s Alpha, indicating that this measurement is deemed suitable for future large-scale empirical research. Conclusions: This study successfully develops a reliable and valid measurement tool for assessing customer willingness to use the MyTelkomsel Super App, with Expected Service Synergies serving as a mediating variable. Limitations: This study is limited to pilot testing involving only 30 users, which may affect the generalizability of the results. Contribution: The research contributes to the literature by introducing an extended measurement model tailored to Super App contexts, supporting future empirical studies and practical implementation in digital service development. Goodwood Publishing 2025-02-25 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://goodwoodpub.com/index.php/ijamis/article/view/3251 10.35912/ijamis.v3i1.3251 International Journal of Accounting and Management Information Systems; Vol. 3 No. 1 (2025): February; 71-83 2656-2448 10.35912/ijamis.v3i1 eng https://goodwoodpub.com/index.php/ijamis/article/view/3251/1163 Copyright (c) 2025 Muharlis Muharlis, Indrawati Indrawati https://creativecommons.org/licenses/by-sa/4.0

oai:goodwoodpub.com:article/3252 2026-01-12T08:21:09Z ijamis:ART

The use of UTAUT model to understand user intention and user behavior of mobile banking BIMA PT Bank Jateng Putro, Christophorus Bagus Ratnanto Sugiat, Maria Apsari Behavioral Intention BIMA Mobile Banking Mobile Self-Efficacy Usage Behavior User Satisfaction UTAUT Purpose: This study aims to explore the factors influencing users’ behavioral intention and actual usage behavior of the BIMA mobile banking application by PT Bank Jateng. It applies the Unified Theory of Acceptance and Use of Technology (UTAUT), enriched with contextual variables including mobile self-efficacy, perceived enjoyment, and user satisfaction. Research/methodology: A quantitative method was adopted through a structured survey of 384 BIMA users. Data were analyzed using Structural Equation Modeling (SEM) via SmartPLS. Validity and reliability were tested using AVE and Composite Reliability, while model fit was assessed through SRMR, NFI, R², and Q² values. Results: Out of 13 hypothesized relationships, 10 were supported. Mobile self-efficacy significantly influenced perceived enjoyment, which in turn strongly affected performance expectancy, effort expectancy, and satisfaction. Consumer satisfaction emerged as the most influential factor affecting intention to use, which subsequently impacted usage behavior. Social influence and facilitating conditions also significantly influenced behavioral outcomes. However, performance expectancy did not significantly influence satisfaction, and both effort expectancy and facilitating conditions showed no significant impact on intention to use. Conclusions: Emotional factors like perceived enjoyment and satisfaction, along with social influences, play a more dominant role than purely functional factors (e.g., effort or performance expectancy) in determining adoption and continued use of mobile banking. The findings suggest a shift from technical-centric to user experience-centric approaches in digital banking development. Limitations: This study focuses solely on the BIMA mobile banking app using a cross-sectional design and PLS-SEM method. It does not account for moderating or mediating variables and may limit generalizability beyond the study context. Contribution: The study extends the UTAUT model by adding emotional and contextual factors to better explain mobile banking usage and offers practical insights for improving user experience and digital adoption in regional banking. Goodwood Publishing 2025-02-06 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://goodwoodpub.com/index.php/ijamis/article/view/3252 10.35912/ijamis.v3i1.3252 International Journal of Accounting and Management Information Systems; Vol. 3 No. 1 (2025): February; 15-31 2656-2448 10.35912/ijamis.v3i1 eng https://goodwoodpub.com/index.php/ijamis/article/view/3252/1144 Copyright (c) 2025 Christophorus Bagus Ratnanto Putro, Maria Apsari Sugiat https://creativecommons.org/licenses/by-sa/4.0

oai:goodwoodpub.com:article/3253 2026-01-12T08:21:09Z ijamis:ART

Review of scenario planning and future strategy of PT. Telkomsel's fixed mobile convergence (FMC) service implementation Riawan, Teguh Bayu Aji Pasaribu, Rina Djunita Sutjipto, Moh. Riza Fixed Mobile Convergence (FMC) Scenario Planning Strategy Management Purpose: This abstract provides a brief overview of a review article that explores the scenario planning approach and future strategies for the implementation of Fixed Mobile Convergence (FMC) services by PT. Telkomsel. This study aimed to analyze the limitations and contributions of scenario planning in shaping future strategies for FMC service implementation. Research methodology: This study uses a scenario planning method that aims to identify the driving forces for the future of the telecommunications industry in Indonesia in 2030 and then formulates a scenario for the future of telecommunications services in Indonesia. These scenarios are used as the basis for recommendations for PT. Telkomsel's business strategy for implementing FMC services, which is carried out through a qualitative approach. Results: The research results found that, in the future, network coverage and technology will no longer be a competitive advantage for telecommunications companies in Indonesia. The research results show four possible future scenarios for the telecommunications industry in Indonesia: New Glory, Win Back Domination, Digital Colonialism, and Business as Usual. Conclusion: PT. Telkomsel must always invest in additional infrastructure to meet customer bandwidth needs. The implementation of FMC services is crucial to increase the company's competitive advantage, but it requires careful anticipation of volatile, uncertain, complex, and ambiguous (VUCA) conditions to minimize future business risks. Scenario planning becomes necessary to develop an adaptive and resilient corporate strategy. Limitation: This study is limited to scenario planning analysis based on qualitative data and focuses on Indonesia's telecommunications industry context toward 2030. Contribution: The study contributes to providing strategic insights and future-oriented recommendations for PT. Telkomsel to optimize FMC service implementation under potential industry changes. Goodwood Publishing 2025-02-18 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://goodwoodpub.com/index.php/ijamis/article/view/3253 10.35912/ijamis.v3i1.3253 International Journal of Accounting and Management Information Systems; Vol. 3 No. 1 (2025): February; 33-47 2656-2448 10.35912/ijamis.v3i1 eng https://goodwoodpub.com/index.php/ijamis/article/view/3253/1145 Copyright (c) 2025 Teguh Bayu Aji Riawan, Rina Djunita Pasaribu, Moh. Riza Sutjipto https://creativecommons.org/licenses/by-sa/4.0

oai:goodwoodpub.com:article/3254 2026-01-12T08:21:09Z ijamis:ART

Understanding continued BNPL usage behavior in e-commerce: extended UTAUT2 with usage intention mediation Wahyuningtyastuti, Indrajati Ariyanti, Maya BNPL Continued Usage Behavior Continued Usage Intention E-Commerce UTAUT2 Purpose: This study aims to utilize an enhanced UTAUT2 model to examine the determinants influencing Indonesian customers' intentions and behaviors regarding the continued use of BNPL e-commerce services. Research/methodology: A quantitative cross-sectional survey was conducted with 450 users of BNPL services Indonesian e-commerce platforms, and the data were analyzed using structural equation modeling to assess direct and indirect relationships. Results: Performance expectancy, effort expectancy, trust, and habit significantly influenced continued usage, whereas perceived benefits and risks showed no significant impact among experienced digital users. Conclusions: Performance Expectancy, Effort Expectancy, and Trust are important drivers of the continued use of Buy Now Pay Later (BNPL) e-commerce services among Indonesian users, according to this study, which also shows that habit is the most important predictor of actual usage behavior. Limitations: The geographic breadth is limited to Indonesia, with possible selection bias toward current users, the sample focus on younger demographics impacts generalizability, and the cross-sectional methodology restricts causal inference. Contribution: This study contributes to fintech adoption theory by demonstrating the theoretical redundancy of traditional risk-benefit constructs in mature digital user contexts and emphasizing habit formation over initial adoption factors. Goodwood Publishing 2025-02-21 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://goodwoodpub.com/index.php/ijamis/article/view/3254 10.35912/ijamis.v3i1.3254 International Journal of Accounting and Management Information Systems; Vol. 3 No. 1 (2025): February; 49-69 2656-2448 10.35912/ijamis.v3i1 eng https://goodwoodpub.com/index.php/ijamis/article/view/3254/1146 Copyright (c) 2025 Indrajati Wahyuningtyastuti, Maya Ariyanti https://creativecommons.org/licenses/by-sa/4.0

oai:goodwoodpub.com:article/3288 2026-01-12T08:21:24Z ijamis:ART

Maternal healthcare using IoT-based integrated medical device: Bangladesh perspective Kashem, Mohammod Abul Ahmed, Marzia Mohammad, Naderuzzaman Cloud Cyber-Physical Systems Integrated Medical Devices Open Source Code Processing Algorithm Purpose: The main purpose of this study was to develop a low-cost integrated medical device. This device will help investigate the risk levels of pregnant patients and reduce the cost of medical diagnosis for poor countries such as Bangladesh, where maternal healthcare is a great concern. Research Methodology: A device equipped with multiple sensors was developed to collect raw data from pregnant patients. This data is transmitted to the cloud, where open-source algorithms process and analyze it to identify patient risk levels. Results: We developed the system, collected raw data from patients, and uploaded these data to our cloud system. The data were processed in the cloud, and the resultant data were presented in the form of graphs. From these graphs, the risk levels were determined. Conclusion: The IoT-based integrated device showed approximately 93% accuracy compared with conventional methods. It is a cost-effective, scalable, and adaptable solution that is suitable for maternal healthcare in developing countries. Features such as plug-and-play sensors, real-time cloud processing, and machine learning-based diagnostics make it a promising innovation for reducing maternal and infant mortality rates. Limitations: The device is designed solely for use in pregnant patients and requires authorization from health regulators. Some high-cost sensors were excluded to ensure affordability.. Contribution: The main contribution of this study is to minimize the costs involved in maternal healthcare in poor countries such as Bangladesh. This, in turn, controls the death of mothers and children by improving maternal healthcare facilities. Goodwood Publishing 2025-08-07 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://goodwoodpub.com/index.php/ijamis/article/view/3288 10.35912/ijamis.v3i2.3288 International Journal of Accounting and Management Information Systems; Vol. 3 No. 2 (2025): August; 85-99 2656-2448 10.35912/ijamis.v3i2 eng https://goodwoodpub.com/index.php/ijamis/article/view/3288/1165 Copyright (c) 2025 Mohammod Abul Kashem, Marzia Ahmed, Naderuzzaman Mohammad https://creativecommons.org/licenses/by-sa/4.0

oai:goodwoodpub.com:article/3291 2026-01-12T08:21:24Z ijamis:ART

Personnel management information system in order to create up-to-date and integrated personel data and information in the personnel and Human Resources Agency in Malaka Regency Rahu, Kristina Yunita de Neolaka, Melkisedek N. B. C. Djaha, Ajis Salim Adang Management Personnel Systems and Technology Purpose: This study discusses the personnel management information system in order to create up to date and integrated personnel data and information in the Personnel and Human Resources Development Agency in Malaka Regency. Research Methodology: This study adopted a qualitative approach. Data collection methods for this research will be conducted through interviews, observations, and document searches. The data analysis technique in this study is based on the theory of Miles and Huberman. Results: In the application of the human resources management information system in order to create up-to-date and integrated personel data and information in the Personel and Human Resources Development Agency of Malaka Regency, both input and process are still not good. In addition, there are inhibiting factors for the application of the personnel information system. Conclusions: The absence of SIMPEG hinders efficient personnel administration and prevents the agency from achieving its goal of delivering effective and professional civil service management. Limitations: Researchers find it difficult to make more detailed observations so that they cannot display more related data and information. Contribution: This research can be a scientific basis for evaluating the application of the personnel information system at the Personel and Human Resources Development Agency of Malaka Regency. In addition, this research can be scientific information for students of Public Administration Science. Goodwood Publishing 2025-08-07 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://goodwoodpub.com/index.php/ijamis/article/view/3291 10.35912/ijamis.v3i2.3291 International Journal of Accounting and Management Information Systems; Vol. 3 No. 2 (2025): August; 101-115 2656-2448 10.35912/ijamis.v3i2 eng https://goodwoodpub.com/index.php/ijamis/article/view/3291/1167 Copyright (c) 2025 Kristina Yunita de Rahu, Melkisedek N. B. C. Neolaka, Ajis Salim Adang Djaha https://creativecommons.org/licenses/by-sa/4.0

oai:goodwoodpub.com:article/3310 2026-01-12T08:20:50Z ijamis:ART

IoT monitoring for PV system optimization in hospital environment application Andi, Kemas Kusumanto, Raden Yusi, Syahirman Building Integrated PV On-Grid PV System Photovoltaic Solar Energy Purpose: This study aims to implement an Internet of Things (IoT)-based monitoring system to optimize photovoltaic (PV) system performance and ensure uninterrupted power supply for critical medical equipment, specifically ventilators and monitors, in the ICU room of RSI Siti Khadijah Palembang. Methodology/approach: The system uses on-grid solar panels connected to an Arduino-based IoT monitoring platform. The IoT system receives inputs from current and voltage sensors, enabling real-time supervision of solar panel output, battery status, and inverter performance. Automatic Transfer Switch (ATS) technology ensures seamless switching between PV and utility sources during periods of insufficient solar energy. Results/findings: The installed system demonstrates stable daily performance, with peak energy production reaching up to 400 Wp under optimal conditions. Real-time data from the IoT dashboard enables informed decision-making to maintain power supply continuity in the ICU. Voltage levels remained within a safe range for ICU operations throughout the test period. Conclusion: IoT integration enhances the reliability of hospital-based PV systems. The system proved effective in maintaining continuous energy delivery to life-saving equipment, reducing reliance on conventional UPS systems. Limitations: The current system lacks MPPT (Maximum Power Point Tracking) and thermal regulation, which could further optimize energy conversion efficiency under varying weather conditions. Contribution: This study provides a replicable model of IoT-enhanced PV deployment in hospital settings, offering valuable insights for renewable energy applications in critical infrastructure across tropical developing countries. Goodwood Publishing 2024-08-25 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://goodwoodpub.com/index.php/ijamis/article/view/3310 10.35912/ijamis.v2i2.3310 International Journal of Accounting and Management Information Systems; Vol. 2 No. 2 (2024): August; 143-152 2656-2448 10.35912/ijamis.v2i2 eng https://goodwoodpub.com/index.php/ijamis/article/view/3310/1171 Copyright (c) 2025 Kemas Andi, Raden Kusumanto, Syahirman Yusi https://creativecommons.org/licenses/by-sa/4.0

oai:goodwoodpub.com:article/3328 2026-01-12T08:21:24Z ijamis:ART

Mindful marketing: A marketing strategy for lingkar to support sustainability goals Sahisnu, Ramya Prajna Zaim, Ilma Aulia Community Engagement Consumer Trust Ethical Consumption Mindful Marketing Organic Branding Sustainable Business Value-Based Marketing Purpose: This study explores the implementation of mindful marketing as a strategic approach to harmonize business objectives with social and environmental values. It focuses on Du Anyam, an Indonesian social enterprise, to understand how marketing practices grounded in awareness, ethics, and sustainability contribute to building long-term stakeholder relationships. Research methodology: This study used a qualitative single-case approach, collecting primary data from in-depth interviews with internal stakeholders and secondary data from documents and digital platforms, analyzed thematically to explore Du Anyam’s mindful marketing in communication, distribution, and internal practices. Results: The study finds that Du Anyam implements mindful marketing through three main pillars—self-awareness, consumer-awareness, and impact-awareness—reflected in its storytelling, inclusive product design, and mission-aligned decision-making. However, challenges like digital distractions, workload pressure, and consumer price sensitivity hinder consistent mindful practices. Conclusions: Mindful marketing serves as a strategic compass for social enterprises to navigate market complexities while staying true to ethical values. Its effective practice requires organizational commitment, cultural alignment, and ongoing reflection to create shared value with stakeholders. Limitations: This study is limited to a single case within the Indonesian context, which may constrain the generalizability of its findings to other industries or cultural settings. Additionally, the analysis primarily reflects internal stakeholder perspectives and may not fully capture the diversity of consumer behavior. Contribution: This paper contributes to the evolving discourse on ethical and sustainable marketing by offering a contextualized understanding of mindful marketing practices in emerging economies. It also proposes a practical framework for social enterprises seeking to align marketing strategies with their broader purpose. Goodwood Publishing 2025-08-14 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://goodwoodpub.com/index.php/ijamis/article/view/3328 10.35912/ijamis.v3i2.3328 International Journal of Accounting and Management Information Systems; Vol. 3 No. 2 (2025): August; 117-136 2656-2448 10.35912/ijamis.v3i2 eng https://goodwoodpub.com/index.php/ijamis/article/view/3328/1183 Copyright (c) 2025 Ramya Prajna Sahisnu, Ilma Aulia Zaim https://creativecommons.org/licenses/by-sa/4.0

oai:goodwoodpub.com:article/3334 2026-01-12T08:21:24Z ijamis:ART

Comparative analysis of Black-Scholes and GARCH models using collar strategy for hedging in telecommunication industry (Telkom, Xl, Indosat) Soma, Abdul Mukti Sitepu, Victor Bastanta Black-Scholes Collar GARCH Option Contract Stock Purpose: This study examines the implementation of option contracts in the Black-Scholes model by comparing historical volatility and GARCH volatility using a collar strategy on TLKM, EXCL, and ISAT shares for the 2007–2024 period, aiming to determine the most appropriate model under crisis and normal conditions. Research/methodology: The Black-Scholes model is applied with two volatility estimation methods historical and GARCH on options with 1-month and 3-month maturities, analyzed across crisis and non-crisis periods. Results: For TLKM, with a 1-month maturity, GARCH outperformed historical volatility except during the 2008–2009 crisis; for 3 months, historical volatility outperformed in 2007, 2008–2009, and 2023–2024. For EXCL, historical volatility outperformed at 3 months in all conditions and at 1 month during crises; GARCH outperformed at 1 month in non-crisis periods. For ISAT, GARCH outperformed at 1 month except during the 2008–2009 crisis; historical volatility outperformed at 3 months during the non-crisis periods of 2007, 2023–2024, and the 2008–2009 crisis. Conclusions: Performance varies by volatility method, maturity, and market condition. GARCH tends to perform better for short-term maturities in non-crisis periods, while historical volatility performs better for longer maturities and certain crisis periods. Limitations: This study is limited to TLKM, EXCL, and ISAT stocks from 2007–2024, using only Black-Scholes and GARCH models with collar strategy, and may not generalize to other sectors or instruments. Contribution: The study offers empirical evidence on optimal volatility modeling for hedging in Indonesia’s telecommunications sector. Goodwood Publishing 2025-08-15 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://goodwoodpub.com/index.php/ijamis/article/view/3334 10.35912/ijamis.v3i2.3334 International Journal of Accounting and Management Information Systems; Vol. 3 No. 2 (2025): August; 137-155 2656-2448 10.35912/ijamis.v3i2 eng https://goodwoodpub.com/index.php/ijamis/article/view/3334/1188 Copyright (c) 2025 Abdul Mukti Soma, Victor Bastanta Sitepu https://creativecommons.org/licenses/by-sa/4.0

oai:goodwoodpub.com:article/3413 2026-01-12T08:21:24Z ijamis:ART

The deposit policy of commercial banks in Uzbekistan and the factors for enhancing its effectiveness Shavkatovna, Komilova Mukammal Banking Reforms Banking System Commercial Banks Deposit Policy Interest Rate Purpose: This study aims to examine the deposit policy of commercial banks in Uzbekistan within the framework of the 2020–2025 banking system reform strategy. It seeks to identify the key factors influencing deposit volumes, assess the effectiveness of current policies, and provide recommendations for strengthening deposit mobilization in line with international benchmarks. Research methodology: The research employed a mixed-methods approach, including statistical analysis of deposit shares in banks’ liabilities, comparative analysis with developed countries, theoretical review of deposit policy frameworks, and empirical illustrations from leading commercial banks such as TBC Bank, Xalq Bank, and InFinBank. Results: The findings show fluctuations in the share of deposits in liabilities, from 45.05% in 2020 to 37.2% in 2021, recovering to 45.4% in 2023 before slightly declining in 2024. Interest rate policies, ranging from 19% to 27%, flexibility of terms, and the level of public trust were identified as the most significant factors influencing deposit growth. Comparisons indicate that Uzbekistan still lags behind developed countries, where deposits account for 60–70% of liabilities. Conclusions: Effective deposit policy needs fair rates, transparency, financial literacy, digital banking, deposit insurance, state-bank reforms, and customer focus.. Limitations: The study’s 2020–2025 Uzbekistan scope and reliance on secondary data limit broader generalization and depth of behavioral insights. Contribution: This research contributes to banking policy studies by highlighting the strategic role of deposit mobilization in financial stability and providing practical recommendations to enhance competitiveness and trust in Uzbekistan’s banking sector. Goodwood Publishing 2025-08-22 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://goodwoodpub.com/index.php/ijamis/article/view/3413 10.35912/ijamis.v3i2.3413 International Journal of Accounting and Management Information Systems; Vol. 3 No. 2 (2025): August; 157-168 2656-2448 10.35912/ijamis.v3i2 eng https://goodwoodpub.com/index.php/ijamis/article/view/3413/1249 Copyright (c) 2025 Komilova Mukammal Shavkatovna https://creativecommons.org/licenses/by-sa/4.0

oai:goodwoodpub.com:article/3691 2026-05-26T03:06:44Z ijamis:ART

What Motivates Indonesian Customers to Transact with Specific Merchants? Investigating Preferences in the Brimo Application Using the UTAUT Model Putra, M. Rezky Dwi Millanyani, Heppy Mobile Banking SEM PLS UTAUT Purpose: This study examines the key factors that motivate Indonesian customers to transact with specific merchants through the BRImo application. Despite having 35 million users, BRImo underperforms compared to m-BCA in transaction volume due to technical and usability issues. Methodology: Data were collected through online questionnaires distributed via social media to 400 respondents. The data were processed using Excel and analyzed using PLS-SEM to assess direct and indirect effects among UTAUT-related variables. Results: Only three of fourteen hypotheses were supported. Effort Expectancy significantly influences Behavioural Intention (T = 2.195; p = 0.028), Promotional Activities show the strongest effect (T = 213.548; p = 0.000), and Behavioural Intention significantly affects Use Behaviour (T = 9.698; p = 0.000). Traditional UTAUT predictors Performance Expectancy, Social Influence, and Perceived Enjoyment were not significant. Conclusion: BRImo adoption is driven primarily by ease of use and strong promotional activities. BRI should prioritize improving app performance and expanding promotional programs to increase user engagement and competitiveness. Limitations: The study uses self-reported online data and a sample limited to active social media users, which may limit generalizability. It also excludes contextual factors such as security, literacy, and cultural influences. Contributions: The study provides insight into mobile banking adoption in Indonesia, showing the limited relevance of traditional UTAUT variables and emphasizing the roles of usability and promotional strategies. Goodwood Publishing 2026-02-27 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://goodwoodpub.com/index.php/ijamis/article/view/3691 10.35912/ijamis.v3i2.3691 International Journal of Accounting and Management Information Systems; Vol. 4 No. 1 (2026): February; 1-21 2656-2448 10.35912/ijamis.v4i1 eng https://goodwoodpub.com/index.php/ijamis/article/view/3691/1456 Copyright (c) 2026 M. Rezky Dwi Putra, Heppy Millanyani https://creativecommons.org/licenses/by-sa/4.0

oai:goodwoodpub.com:article/4172 2026-05-26T03:06:44Z ijamis:ART

The Effect of Profitability and Leverage on Sustainability Report Disclosure: Evidence from Manufacturing Companies Listed on the Indonesia Stock Exchange, 2020–2024 Melinia, Bella Fitri Iskandar, Rhoma Hamdi, Syukri GRI-G4 Leverage Manufacturing Companies Profitability Sustainability Report Disclosure Purpose: This study investigates the effects of profitability and leverage on sustainability report disclosure among manufacturing companies listed on the Indonesia Stock Exchange (IDX) between 2020 and 2024. Research Methodology: A quantitative descriptive-verificative design was used with secondary data from annual financial and sustainability reports. Profitability was measured by Return on Assets (ROA), leverage by the Debt to Assets Ratio (DAR), and sustainability report disclosure by the Sustainability Report Disclosure Index (SRDI) based on GRI-G4 standards. A purposive sample of 13 manufacturing companies resulted in 65 firm-year observations. Multiple linear regression was applied after classical assumption tests. Results: The simultaneous F-test indicates that profitability and leverage jointly and significantly affect sustainability report disclosures (F = 9.091, p < 0.001, R² = 0.521). Profitability (ROA) shows a significant negative effect (? = ?0.405, t = ?3.873, p < 0.001), while leverage (DAR) shows a significant positive effect (? = 0.177, t = 2.120, p = 0.038). Together, both variables explain 52.1% of the variance in sustainability disclosures. Conclusions: Profitability (ROA) and leverage (DAR) significantly influence sustainability report disclosure (SRDI) in Indonesian manufacturing companies, explaining 52.1% of their variance. Lower profitability and higher leverage are associated with more extensive sustainability disclosures. Limitations: The sample is limited to 13 manufacturing companies, and 47.9% of the variance is influenced by factors not included in the model. Contributions: The findings offer insights into how financial performance and capital structure affect non-financial disclosures, providing practical guidance for managers, investors, and regulators. Goodwood Publishing 2026-02-27 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://goodwoodpub.com/index.php/ijamis/article/view/4172 10.35912/ijamis.v4i1.4172 International Journal of Accounting and Management Information Systems; Vol. 4 No. 1 (2026): February; 37-46 2656-2448 10.35912/ijamis.v4i1 eng https://goodwoodpub.com/index.php/ijamis/article/view/4172/1728 Copyright (c) 2026 Bella Fitri Melinia, Rhoma Iskandar, Syukri Hamdi https://creativecommons.org/licenses/by-sa/4.0

oai:goodwoodpub.com:article/4184 2026-05-26T03:06:44Z ijamis:ART

Determinants and Performance of Regional Development Planning: Evidence from Nduga Regency, Papua, Indonesia Usman, Hariman Marlissa, Elsyan R. S, Transna Putra Urip Decentralisation Nduga Regency Regional Development Planning RPJMD RKPD SEM-PLS Purpose: This study examines the factors influencing the performance of regional development planning in Nduga Regency and analyses the contribution of planning document consistency, integration, and quality. Research Methodology: A quantitative approach was employed using primary data collected through structured questionnaires administered to 56 respondents from 28 regional government organizations (OPDs) in Nduga Regency, via purposive sampling. Data were analyzed using structural equation Modelling based on Partial Least Squares (SEM-PLS) with WarpPLS 8.0 software, testing causal relationships among internal factors, external factors, and planning performance. Results: Internal factors, including document quality, process effectiveness, resource commitment, and implementation readiness, exerted a positive and significant effect on planning performance (P<0.01; R²=0.608; f²=0.608, large effect). External factors were positive but not statistically significant (P=0.08; R²=0.179; f²=0.179, medium effect). Conclusions: Internal organizational capacity and document alignment are the decisive determinants of regional development planning performance in the Nduga Regency. Despite extreme geographical isolation, endemic security disruption, and heavy fiscal dependency on the central government, the fundamental planning deficit is internal, with limited human resource competence, weak planning–budget linkage, and poor inter-agency coordination. Limitations: This study is limited by its focus on only 56 respondents from 28 regional government organizations (OPDs) in Nduga Regency, which may not fully represent the diverse perspectives across all regional departments. Contributions: This study provides valuable insights into the role of internal organizational capacity and document alignment in shaping regional development planning performance in the Nduga Regency. Goodwood Publishing 2026-05-15 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://goodwoodpub.com/index.php/ijamis/article/view/4184 10.35912/ijamis.v4i1.4184 International Journal of Accounting and Management Information Systems; Vol. 4 No. 1 (2026): February; 47-59 2656-2448 10.35912/ijamis.v4i1 eng https://goodwoodpub.com/index.php/ijamis/article/view/4184/1735 Copyright (c) 2026 Hariman Usman, Elsyan R. Marlissa, Transna Putra Urip S https://creativecommons.org/licenses/by-sa/4.0

oai:goodwoodpub.com:article/4185 2026-05-26T03:06:44Z ijamis:ART

Determinants of Regional Own-Source Revenue (PAD) and Its Implications for Local Budget Capacity: Evidence from Nduga Regency, Indonesia Gwijangge, Kamius Marlissa, Elsyan R. S, Transna Putra Urip Fiscal Capacity Governance Quality Fiscal Decentralisation Nduga Regency Regional Own-Source Revenue Transfer Funds Purpose: This study analyzes the development and performance of Regional Own-Source Revenue (PAD), identifies structural and institutional factors causing its persistently low and unstable levels, and examines its implications for the Regional Revenue and Expenditure Budget (APBD) structure in Nduga Regency, Papua Highlands Province, Indonesia. Research Methodology: This study used a quantitative approach with a descriptive and explanatory design. Secondary time-series data were obtained from official regional financial reports, including LRA, APBD, and BPKAD documents for 2022–2024. Data were analyzed using multiple linear regression with SPSS, supported by classical assumption tests, t-tests, F-tests, and the coefficient of determination. Results: The findings PAD in Nduga Regency remains low, with an average of IDR 4.24 billion, negative growth of -1.05%, and a fiscal independence ratio below 5% of total regional revenue. Regression results indicate that economic capacity, transfer fund dependency, and governance quality significantly affect PAD, while geographic and infrastructure conditions show a weaker effect. The model explains 61.2% of PAD variance. Conclusions: Low PAD in Nduga Regency is mainly influenced by weak economic capacity, high dependence on central transfers, limited governance quality, and geographic constraints. Therefore, an integrated strategy is needed through local economic development, governance reform, infrastructure improvement, and the redirection of funds toward productive investments. Limitations: This study is limited by its three-year observation period, the use of proxy variables, and its focus on a single region, which may restrict generalizability. Contributions: This study provides insights into PAD determinants and offers policy recommendations to strengthen regional fiscal capacity. Goodwood Publishing 2026-05-15 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://goodwoodpub.com/index.php/ijamis/article/view/4185 10.35912/ijamis.v4i1.4185 International Journal of Accounting and Management Information Systems; Vol. 4 No. 1 (2026): February; 61-73 2656-2448 10.35912/ijamis.v4i1 eng https://goodwoodpub.com/index.php/ijamis/article/view/4185/1736 Copyright (c) 2026 Kamius Gwijangge, Elsyan R. Marlissa, Transna Putra Urip S https://creativecommons.org/licenses/by-sa/4.0