Journal Of Accounting Management Business And International Research
type: channel
description: JAMBU AIR: Journal of Accounting Management Business and International Research is receives rigorous research articles that have not been offered for publication elsewhere. JAMBU: Journal of Accounting Management and Business on the research related to accounting and business that are relevant for the development of theory and practices of accounting in Indonesia and southeast asia especially and also in the world. Therefore, Fair Value:Jurnal Ilmiah Akuntansi dan Keuangan accepts articles from Indonesia authors and other countries. JAMBU AIR: Journal of Accounting Management Business and International Research covered various research approaches, namely: quantitative, qualitative and mixed methods. Fair Value:Jurnal Ilmiah Akuntansi dan Keuangan focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Management Accounting Financial Accounting Public Sector Accounting Sharia Accounting Accounting Information Technology Auditing Professional Ethics Capital Market Corporate Governance Finance Management Taxation Banking Cooperative and SMEs Cooperative and SMEs Accounting Management Economic <img src="[binary]" alt="" /><img src="[binary]" alt="" /><img src="[binary]" alt="" />
publisher: CV. Rayyan Dwi Bharata
language: en-US
publication name: Journal Of Accounting Management Business And International Research
issn: 2964-8033
copyright: Authors certify that the work reported here has not been published before and contains no materials the publication of which would violate any copyright or other personal or proprietary right of any person or entity. Authors dont transfer or license the copyright of publishing to JAMBU AIR: Journal of Accounting Management Business and International Research to publish the article in any media format, to share, to disseminate, to index, and to maximize the impact of the article in any databases. Authors hereby dont agree to transfer a copyright for publishing to JAMBU AIR: Journal of Accounting Management Business and International Research a Publisher of the manuscript. Authors reserve the following: all proprietary rights other than copyright such as patent rights; the right to use all or part of this article in future works of our own such as in books and lectures; use for presentation in a meeting or conference and distributing copies to attendees; use for internal training by author's company; distribution to colleagues for their research use; use in a subsequent compilation of the author's works; inclusion in a thesis or dissertation; reuse of portions or extracts from the article in other works (with full acknowledgement of final article); preparation of derivative works (other than commercial purposes) (with full acknowledgement of final article); and voluntary posting on open web sites operated by author or author’s institution for scholarly purposes, but it should follow the open access license of Creative Common CC BY-NC-SA License.
items: Pengaruh Live Streaming, Online Customer Review Terhadap Impulse Buying Melalui Customer Trust pada Produk Fashion di TikTok (Studi Kasus pada Generasi Z di Kota Pekanbaru)
items: Pengelolaan dan Pengawasan Dana Desa dalam Pembangunan Infrastruktur Desa Baru
items: Pengaruh Pemasaran Media Sosial, Promosi Penjualan, Nilai yang Dipersepsikan Terhadap Keputusan Pembelian pada Produk Moisturizer Glad2glow
items: Analisis Pemanfaatan Marketplace SIAKU Untuk Meningkatkan Penjualan UMKM di Provinsi Riau
items: Greenwashing or Genuine Governance? A Review of ESG Strategies in Mitigating Earnings Management
items: The Impact of Accounting Information Systems and Expense Management on MSMEs Profitability: The Mediating Role of Technological Adaptability and Business Process Digitalization
items: The Effect of Cost Control and Budget Planning on MSME Cost Efficiency: The Mediating Role of Accounting Information Quality and Business Complexity
items: Analisis Pengaruh Ekspor Minyak Mentah Terhadap Pertumbuhan Ekonomi Indonesia Tahun 1989 – 2023
items: Analisis Perlindungan Hukum Terhadap Transaksi Bisnis Internasional Dalam Dinamika Perdagangan Bebas
items: The Influence of Management Control Systems and Balanced Scorecard on Strategic Decision Making: The Moderating Role of Information Technology (A Study of Private Universities in Medan City)

Pengaruh Live Streaming, Online Customer Review Terhadap Impulse Buying Melalui Customer Trust pada Produk Fashion di TikTok (Studi Kasus pada Generasi Z di Kota Pekanbaru)
type: item
description: Penelitian ini bertujuan untuk mengetahui pengaruh Live Streaming dan Online Customer Review terhadap Impulse Buying melalui Customer Trust pada produk Fashion di TikTok (studi kasus pada generasi Z di Kota Pekanbaru). Penelitian ini menggunakan pendekatan kuantitatif. Teknik analisis data penelitian ini menggunakan analisis statistic yakni partial least square – structural equestion model (PLS – SEM). Teknik pengumpulan data menggunakan kuesioner. Adapun hasil penelitian menunjukkan bahwa Live Streaming berpengaruh positif dan signifikan terhadap Customer Trust pada produk fashion di kalangan generasi Z di Kota Pekanbaru. Online Customer Review berpengaruh positif dan signifikan terhadap Customer Trust pada produk fashion di kalangan generasi Z di Kota Pekanbaru. Live Streaming tidak memiliki pengaruh langsung terhadap Impulse Buying. Online Customer Review memiliki pengaruh positif dan signifikan terhadap Impulse Buying produk fashion dikalangan generasi Z di Kota Pekanbaru. Customer Trust berpengaruh positif dan signifikan terhadap Impulse Buying produk fashion dikalangan generasi Z di Kota Pekanbaru. Selain itu pengaruh tidak langsung Live Streaming terhadap Impulse Buying memiliki pengaruh positif dan signifikan melalui Customer Trust sebagai intervening. Online Customer Review memiliki pengaruh tidak langsung psoitif dan signifikan terhadap Impulse Buying melalui Customer Trust sebagai intervening.
creator: Husnul Mariyah
creator: Tengku Firli Musfar
creator: Dian Pratiwi
rights: Copyright (c) 2025 Husnul Mariyah, Tengku Firli Musfar, Dian Pratiwi https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-10-11
publication date: 2025-10-11
volume: 4
number: 2
starting page: 118
ending page: 127
doi: 10.57235/jambuair.v4i2.5997

Pengelolaan dan Pengawasan Dana Desa dalam Pembangunan Infrastruktur Desa Baru
type: item
description: Penelitian ini bertujuan untuk menganalisis pengelolaan dan pengawasan alokasi dana desa dalam pembangunan infrastruktur di Desa Baru, Kecamatan Pancur Batu, Kabupaten Deli Serdang tahun 2023. Metode penelitian yang digunakan adalah pendekatan kualitatif dengan teknik pengumpulan data berupa observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa pengelolaan dana desa dilaksanakan secara partisipatif dan transparan, namun masih terdapat tantangan seperti rendahnya partisipasi masyarakat, keterbatasan sumber daya manusia perangkat desa, serta distribusi pembangunan yang belum merata. Pemerintah desa melakukan beberapa upaya perbaikan, seperti pelatihan teknis, penguatan koordinasi, dan peningkatan pemberdayaan masyarakat. Penelitian ini menyimpulkan bahwa penguatan kapasitas teknis dan peningkatan keterlibatan masyarakat sangat penting untuk menciptakan pembangunan yang berkeadilan dan berkelanjutan.
creator: Eka Zefanya Ginting
creator: Arief Wahyudi
rights: Copyright (c) 2025 Eka Zefanya Ginting, Arief Wahyudi https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-10-11
publication date: 2025-10-11
volume: 4
number: 2
starting page: 128
ending page: 133
doi: 10.57235/jambuair.v4i2.6093

Pengaruh Pemasaran Media Sosial, Promosi Penjualan, Nilai yang Dipersepsikan Terhadap Keputusan Pembelian pada Produk Moisturizer Glad2glow
type: item
description: Penelitian ini bertujuan untuk menganalisis pengaruh pemasaran media sosial, promosi penjualan, dan nilai yang dipersepsikan terhadap keputusan pembelian pada produk moisturizer Glad2glow. Serta menganalisis apakah variabel pemasaran media sosial, promosi penjualan, nilai yang dipersepsikan berpengaruh secara simultan terhadap keputusan pembelian pada produk moisturizer Glad2glow. Teknik pengambilan sampel dalam penelitian ini menggunakan purposive sampling dengan jumlah sebanyak 100 responden. Pengumpulan data dilakukan menggunakan kuesioner yang telah di uji validitas dan reliabilitasnya. Pada uji asumsi klasik menghasilkan model regresi yang data terdistribusi normal dan tidak terjadi multikolinieritas, serta tidak terjadi heterokedastisitas. Hasil penelitian menunjukan bahwa : (1) pemasaran media sosial berpengaruh negatif dan signifikan terhadap keputusan pembelian pada produk moisturizer glad2glow. (2) promosi penjualan berpengaruh positif signifikan terhadap keputusan pembelian pada produk moisturizer glad2glow. (3) nilai yang dipersepsikan berpengaruh positif signifikan terhadap keputusan pembelian pada produk moisturizer glad2glow. (4) pemasaran media sosial, promosi penjualan, dan nilai yang dipersepsika secara simultan berpengaruh positif signifikan terhadap keputusan pembelian pada produk moisturizer glad2glow.
creator: Adinda Febriana
creator: Dorothea Wahyu Ariani
rights: Copyright (c) 2025 Adinda Febriana, Dorothea Wahyu Ariani https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-10-11
publication date: 2025-10-11
volume: 4
number: 2
starting page: 134
ending page: 145
doi: 10.57235/jambuair.v4i2.6105

Analisis Pemanfaatan Marketplace SIAKU Untuk Meningkatkan Penjualan UMKM di Provinsi Riau
type: item
description: This study aims to analyze the use of the SIAKU marketplace in increasing sales of Micro, Small, and Medium Enterprises (MSMEs) in Riau Province. The SIAKU Marketplace is a digital platform developed to help MSMEs market their products more widely. This study uses a quantitative approach with a time series method based on secondary data on the number of products and transactions registered in the SIAKU marketplace during 2023 to 2024. The results of the study show an increasing trend in the number of products and transactions in certain periods, especially in the middle and end of the year, which is influenced by seasonal factors, promotions, and support from government programs such as routine provision of MSME products through LKPP. However, there are still fluctuations in certain months which indicate the need for a more consistent promotional strategy and continued support for MSMEs. Overall, SIAKU has proven to have the potential to be an effective means of supporting the growth of MSME sales in the Riau region.
creator: M Yusuf Nugraha
creator: Sumarno Sumarno
creator: Mujiono Mujiono
rights: Copyright (c) 2025 M Yusuf Nugraha, Sumarno Sumarno, Mujiono Mujiono https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-10-11
publication date: 2025-10-11
volume: 4
number: 2
starting page: 146
ending page: 167
doi: 10.57235/jambuair.v4i2.6152

Greenwashing or Genuine Governance? A Review of ESG Strategies in Mitigating Earnings Management
type: item
description: This study conducts a comprehensive review of the relationship between Environmental, Social, and Governance (ESG) practices and profit management behavior in companies, with a specific focus on identifying genuine practices versus greenwashing. Using a systematic literature review method on 54 research articles published in reputable Scopus journals, the results of this study reveal three main findings: First, substantive ESG implementation significantly reduces accrual-based earnings management through increased transparency and strengthened corporate governance structures. Second, empirical evidence suggests that some companies use ESG disclosure as a greenwashing strategy to conceal earnings manipulation activities, particularly through real activities manipulation. Third, the effectiveness of ESG in mitigating earnings management is significantly influenced by contingency factors such as regulatory strength, industry characteristics, and corporate ownership structure. These findings have important implications for regulators in developing stricter ESG oversight frameworks and for investors in developing more comprehensive criteria for evaluating sustainable investments.
creator: Putri Dwi Wahyuni
rights: Copyright (c) 2025 Putri Dwi Wahyuni https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-10-11
publication date: 2025-10-11
volume: 4
number: 2
starting page: 168
ending page: 180
doi: 10.57235/jambuair.v4i2.6379

The Impact of Accounting Information Systems and Expense Management on MSMEs Profitability: The Mediating Role of Technological Adaptability and Business Process Digitalization
type: item
description: This study aims to analyze the impact of Accounting Information Systems (AIS) and Cost Management on the profitability of Micro, Small, and Medium Enterprises (MSMEs), with Technology Adaptability and Business Process Digitalization serving as mediating variables. The research was conducted on 275 culinary MSMEs in Medan Marelan Regency using the Structural Equation Modeling–Partial Least Squares (SEM–PLS) method. The findings reveal that AIS significantly influences technology adaptability and profitability, but does not directly affect business process digitalization. Cost Management demonstrates a significant positive effect on technology adaptability, business process digitalization, and profitability. Furthermore, both technology adaptability and business process digitalization significantly affect MSME profitability, although technology adaptability shows a negative impact, suggesting that initial technology adoption may burden profitability due to high investment costs. Indirectly, AIS and Cost Management affect profitability through technology adaptability, while only Cost Management influences profitability through business process digitalization. The study contributes theoretically by enriching the body of knowledge on digital transformation in MSMEs and practically by providing insights for MSME practitioners and policymakers to optimize AIS and cost management in fostering sustainable profitability in the digital era.
creator: Berupilihen Br Ginting
creator: Mahyudin Mahyudin
rights: Copyright (c) 2025 Berupilihen Br Ginting, Mahyudin Mahyudin https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-10-11
publication date: 2025-10-11
volume: 4
number: 2
starting page: 181
ending page: 202
doi: 10.57235/jambuair.v4i2.7011

The Effect of Cost Control and Budget Planning on MSME Cost Efficiency: The Mediating Role of Accounting Information Quality and Business Complexity
type: item
description: This study aims to examine the effect of cost control and budget planning on cost efficiency among Micro, Small, and Medium Enterprises (MSMEs), with accounting information quality and business complexity as intervening variables. A quantitative research approach was employed using Structural Equation Modeling (SEM) with Partial Least Squares (PLS). The research population consisted of 488 MSMEs operating in Medan City, and a sample of 220 respondents was determined using the Slovin formula. Data were collected through questionnaires and analyzed using SmartPLS 4.0. The results indicate that both cost control and budget planning have a positive and significant direct effect on cost efficiency. Furthermore, cost control and budget planning significantly influence the quality of accounting information and business complexity. However, accounting information quality was found to have no significant effect on cost efficiency, while business complexity positively and significantly affected cost efficiency. Mediation analysis revealed that business complexity mediates the relationship between cost control and budget planning with cost efficiency. Meanwhile, accounting information quality only mediates the relationship between budget planning and cost efficiency but does not mediate the effect of cost control on cost efficiency. These findings highlight the critical role of budget planning and cost control, integrated with business complexity management, in enhancing cost efficiency for MSMEs. The study provides practical implications for policymakers and practitioners, particularly the need for managerial training and financial mentoring to strengthen budgeting practices, improve accounting systems, and implement effective cost control strategies to ensure business sustainability and competitiveness.
creator: Mahyudin Mahyudin
creator: Miftah Faridh Nasir
rights: Copyright (c) 2025 Mahyudin Mahyudin, Miftah Faridh Nasir https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-10-11
publication date: 2025-10-11
volume: 4
number: 2
starting page: 203
ending page: 223
doi: 10.57235/jambuair.v4i2.7012

Analisis Pengaruh Ekspor Minyak Mentah Terhadap Pertumbuhan Ekonomi Indonesia Tahun 1989 – 2023
type: item
description: Minyak mentah merupakan salah satu komoditas strategis ekspor Indonesia yang memiliki peranan penting dalam mendukung perekonomian nasional. Namun, dalam periode 1989 hingga 2023, ekspor minyak mentah mengalami fluktuasi yang cukup tajam. Penelitian ini bertujuan untuk menganalisis pengaruh kurs, inflasi, pengeluaran pemerintah, Foreign Direct Investment (FDI), dan volume ekspor minyak mentah terhadap pertumbuhan ekonomi Indonesia. Metode analisis yang digunakan adalah Autoregressive Distributed Lag (ARDL) dengan data time series selama 35 tahun. Hasil penelitian menunjukkan bahwa secara simultan seluruh variabel independen berpengaruh signifikan terhadap Produk Domestik Bruto (PDB) Indonesia. Secara parsial, kurs dan inflasi berpengaruh negatif dan signifikan, pengeluaran pemerintah dan FDI berpengaruh positif dan signifikan, sementara volume ekspor minyak mentah justru menunjukkan pengaruh negatif dan signifikan terhadap pertumbuhan ekonomi dalam jangka panjang. Temuan ini menunjukkan bahwa ketergantungan terhadap ekspor komoditas mentah seperti minyak dapat menjadi hambatan dalam mewujudkan pertumbuhan ekonomi yang berkelanjutan, sehingga diperlukan upaya hilirisasi dan diversifikasi ekspor.
creator: Kadek Januarta Wijaya
creator: I Made Endra Kartika Yudha
rights: Copyright (c) 2025 Kadek Januarta Wijaya, I Made Endra Kartika Yudha https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-10-11
publication date: 2025-10-11
volume: 4
number: 2
starting page: 224
ending page: 240
doi: 10.57235/jambuair.v4i2.7017

Analisis Perlindungan Hukum Terhadap Transaksi Bisnis Internasional Dalam Dinamika Perdagangan Bebas
type: item
description: Globalisasi ekonomi dan pembentukan berbagai blok perdagangan bebas seperti AFTA dan WTO telah membuka peluang signifikan bagi bisnis untuk melakukan transaksi lintas batas. Namun, perbedaan sistem hukum dan potensi sengketa antarnegara menimbulkan tantangan dalam menjaga kepastian hukum dan keadilan. Indonesia perlu menyesuaikan sistem hukumnya agar selaras dengan standar internasional tanpa mengabaikan kepentingan nasional. Oleh karena itu, kajian tentang perlindungan hukum dalam transaksi bisnis internasional sangat penting untuk memastikan perdagangan bebas yang adil dan transparan. Penelitian ini menggunakan metode penelitian hukum normatif yang dianggap paling sesuai dengan fokus dan pembahasan penelitian ini. Hasil penelitian ini adalah: Prinsip-prinsip hukum dalam transaksi bisnis internasional berfungsi untuk menciptakan kepastian, keadilan, dan ketertiban dalam hubungan lintas batas. Meskipun para pihak bebas menentukan isi kontrak, kebebasan ini dibatasi oleh hukum internasional, hukum nasional, dan prinsip-prinsip umum seperti itikad baik, supremasi hukum, dan aturan-aturan yang bersifat memaksa. Melalui konvensi-konvensi seperti Prinsip-Prinsip UNIDROIT dan CISG, hukum berperan tidak hanya dalam mengatur tetapi juga dalam melindungi pelaksanaan kontrak internasional, memastikan keadilan, keseimbangan, dan transparansi di era perdagangan bebas.
creator: Partermutios Susilo Putra Sukur
creator: Gunardi Lie
rights: Copyright (c) 2025 Partermutios Susilo Putra Sukur, Gunardi Lie https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-10-11
publication date: 2025-10-11
volume: 4
number: 2
starting page: 241
ending page: 247
doi: 10.57235/jambuair.v4i2.7210

The Influence of Management Control Systems and Balanced Scorecard on Strategic Decision Making: The Moderating Role of Information Technology (A Study of Private Universities in Medan City)
type: item
description: This study aims to analyze the effect of Management Control Systems (MCS) and Balanced Scorecard (BSC) on Strategic Decision Making (SDM), with Information Technology (IT) as a moderating variable in Private Universities (PTS) in Medan City. The background of this study is based on the need for higher education institutions to adapt to the dynamics of globalization and digitalization, which require performance and information-based governance. A quantitative approach was used with the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method on 251 managerial leaders as respondents. The results show that both MCS and BSC have a significant effect on SDM. MCS has a direct positive effect on PKS, but indirectly through IT, it shows a negative direction, indicating that overly rigid control systems can hinder the utilization of technology. Conversely, BSC has a significant and positive effect on IT and PKS, both directly and indirectly, indicating that BSC is capable of improving the quality of strategic decisions through the strengthening of information systems. In addition, IT proved to be a significant mediating factor in strengthening the relationship between variables, with the model's predictive contribution reaching 95.4%. This study emphasizes the importance of adaptive and integrative management system design, as well as the optimal use of information technology in supporting strategic decision-making in the higher education sector. These findings have theoretical implications for the development of modern management accounting literature and practical implications for PTS leaders to develop data-driven strategies and technological innovations.
creator: Martin Martin
creator: Ayu Andira
creator: Mardiah Hasanah Nasution
rights: Copyright (c) 2025 Martin Martin, Ayu Andira, Mardiah Hasanah Nasution https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-10-11
publication date: 2025-10-11
volume: 4
number: 2
starting page: 248
ending page: 263
doi: 10.57235/jambuair.v4i2.7277