Ilomata International Journal of Management
https://ilomata.org/index.php/ijjm
<p>Ilomata International Journal of Management With ISSN: <a title="Portal ISSN" href="https://portal.issn.org/resource/ISSN/2714-8963#" target="_blank" rel="noopener"><span style="font-family: helvetica; font-size: small;"><span style="font-family: helvetica; font-size: medium;">2714-8963</span></span> (Online)</a> - <a title="Portal ISSN" href="https://portal.issn.org/resource/ISSN/2714-8971#" target="_blank" rel="noopener"><span style="font-family: helvetica; font-size: small;"><span style="font-family: helvetica; font-size: medium;">2714-8971</span></span> (Print)</a> is published by <a href="https://sinergi.or.id/" target="_blank" rel="noopener">Yayasan Sinergi Kawula Muda</a>, published original scholarly papers in the field of management science, both private or public sector, business management, finance, education, communication, logistics, human resources, hospitality and tourism. Ilomata International Journal of Management is published four times a year (January, April, July, October), and in cooperation with the <a href="https://arimbi.or.id/jurnalinfo?p=NW0vVnNrbEJ5Q205WndLenIySDNOUT09">Asosiasi Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia</a>. Ilomata International Journal of Management is indexed in Science Technology Index, Directory of Open Access Journal (DOAJ), Garba Referral Digital (GARUDA), Google Schoolar, Crossref, Dimensions, and has currently been cited 31 times from 19 articles in the Scopus database (Update August 28, 2023) <a href="https://www.scopus.com/results/results.uri?src=dm&sort=cp-f&st1=Ilomata+International+Journal+of+Tax+and+Accounting&sid=08f161d84a0515763336b0837dc27995&sot=b&sdt=b&sl=56&s=ALL%28Ilomata+International+Journal+of+Management%29&cl=t&ss=plf-f&ws=r-f&ps=r-f&cs=r-f&origin=searchbasic&zone=queryBar&sessionSearchId=08f161d84a0515763336b0837dc27995&limit=10">Citedness in Scopus</a>. Please visit this page <a href="https://www.ilomata.org/index.php/ijjm/about/submissions" target="_blank" rel="noopener">https://www.ilomata.org/index.php/ijjm/about/submissions</a> to submit an article to this journal. <a title="Journal History" href="https://www.ilomata.org/index.php/ijjm/history">Journal History</a></p>en-US<p><a href="http://creativecommons.org/licenses/by/4.0/" rel="license"><img style="border-width: 0;" src="https://i.creativecommons.org/l/by/4.0/88x31.png" alt="Creative Commons License"></a><br>This work is licensed under a <a href="http://creativecommons.org/licenses/by/4.0/" rel="license">Creative Commons Attribution 4.0 International License</a>.</p>[email protected] (Novianita Rulandari)[email protected] (Putri Ayu Lestari)Wed, 07 Aug 2024 10:42:20 +0000OJS 3.1.2.4http://blogs.law.harvard.edu/tech/rss60Analysis of Cash Flow Statements Using Sharia Accounting Principles as a Tool for Measuring Investment Decisions
https://ilomata.org/index.php/ijjm/article/view/1231
<p>The purpose of this study was to determine the application of sharia accounting principles in analyzing cash flow statements can be used as an effective tool for measuring and making investment decision decisions at PT Adhi Karya (Persero) Tbk. This research uses a qualitative approach with descriptive methods. Data obtained from the company's cash flow statement in the period 2019-2023. The results of the analysis of the cash flow statement at PT Adhi Karya (Persero) Tbk show the use of the ratio analysis method, by paying attention to several key ratios. Liquidity ratios, such as Operating Cash Flow (OCF), show figures of 2%, 5%, 5%, 5%, 0%. The Funds Flow Coverage Ratio (CAD) has values of 1.61 times, 0.70 times, 0.89 times, 0.85 times, 0.81 times. The ratio of Operating Cash Flow to Interest (OCF) has a value of 2.62 times, 3.77 times, 3.57 times, 3.48 times, 2.54 times. The Capital Expenditure (CPE) ratio reached 2,136.60 times, 5,395.08 times, 3,770.59 times, 1,296.07 times, 273.36 times. Meanwhile, the Total Debt (TH) ratio ranged from 2%, 4%, 4%, 4%, 0%. In addition, the results of the Cash Flow Adequacy Flexibility Ratio (ACC) show values of 0.020 times, -0.015 times, -0.004 times, -0.006 times, -0.012 times. From this analysis, investment decisions can be made based on the performance of the cash flow statement of PT Adhi Karya (Persero) Tbk, indicating that the company's financial reporting reflects compliance with Islamic accounting principles. Fairness and accountability in the company's liquidity reflect accountability.</p>Widya Yunisa, Kamilah K, Yenni Samri Juliati Nasution
Copyright (c) 2024 Widya Yunisa, Kamilah K, Yenni Samri Juliati Nasution
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https://ilomata.org/index.php/ijjm/article/view/1231Wed, 07 Aug 2024 10:20:10 +0000Analysis of Regional Asset Management Information System Application For Medan City Library Assets and Archive Services
https://ilomata.org/index.php/ijjm/article/view/1260
<p>The purpose of this study is to implement the Regional Asset Management Information System on the assets of the Medan City Library and archive services. This research uses qualitative methods to collect data and information. This study aims to find out the implementation of the Regional Asset Management Information System which is still carried out manually, as well as the complicated procedures for deleting assets. In addition, this study also found challenges in the implementation of accounting information systems, such as errors in the grouping of goods. The results of this study show that the Application Regional Asset Management Information System is still not optimal in its use, because there are still menus that do not exist or cannot be used, such as minute menus and item deletion menus, This needs to be considered so that the processing of financial statements can run smoothly, effectively and efficiently. By offering a new perspective on how Regional Asset Management Information Systems Applications are used, this study adds knowledge in the field of accounting information systems. The results of this study are expected to be used by accounting practitioners and other researchers to be able to improve the Regional Asset Management Information System Application periodically so that the existing data is more accurate.</p>Indah Nurfi, Yenni Samri Juliati Nasution, Nur Fadhilah Ahmad Hasibuan
Copyright (c) 2024 Indah Nurfi, Yenni Samri Juliati Nasution, Nur Fadhilah Ahmad Hasibuan
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https://ilomata.org/index.php/ijjm/article/view/1260Wed, 07 Aug 2024 10:23:13 +0000The Effect of Cash Management System Quality on Customer Retention Loyalty at Bank Syariah Indonesia KC Rantauprapat
https://ilomata.org/index.php/ijjm/article/view/1263
<p>This research aims to find out whether the quality of the Cash Management System at Bank Syariah Indonesia KC Rantauprapat influences customer loyalty. Participants in this research were customers of Bank Syariah Indonesia KC Rantauprapat. Quantitative research is the methodology used. Researchers only selected a sample of 60 respondents, so the selection was carried out using a total sampling technique. Validated and reliable questionnaires were included in the data collection methods. Simple linear regression, classical assumption test, F hypothesis test, t hypothesis test, and coefficient of determination are data analysis methods used to answer hypotheses. The results of the research carried out show that the t value calculated for the Quality of the Cash Management System (X) is 6.832. With this value greater than t table (2.002). Thus, Ha is accepted and Ho is rejected in testing the research hypothesis. Cash Management System has a significant influence on fund transfer decisions, because Cash Management System contributes to fund transfer decisions by Bank Syariah Indonesia KC Rantauprapat customers. The bill payment feature allows customers to make payments such as telephone, electricity, cellular operator or insurance bills, while delivery orders can be used to make payments for shipping goods.</p>Maya Oktavia Dalimunthe, Sugianto, Tuti Anggraini
Copyright (c) 2024 Maya Oktavia Dalimunthe, Sugianto, Tuti Anggraini
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https://ilomata.org/index.php/ijjm/article/view/1263Wed, 07 Aug 2024 10:26:27 +0000Analysis of Creative Craft SME Development Strategy in Pentahelix Perspective
https://ilomata.org/index.php/ijjm/article/view/1264
<p>Craft businesses in Binjai City do exist, but lack influence and coherence. Therefore, having the ability to innovate is very important for good management. The purpose of this study is to create a process in building a creative craft industry as an economic driver in Binjai City. We hope to build relationships between the creative craft industry and other economic sectors by assessing the potential of the City's creative craft industry and developing an action plan. This study uses a qualitative descriptive approach using the Pentahelix idea. Data collection methods used include observation, interviews, documents, and literature studies. In addition, this study combines SWOT and STP (Segmentation, Targeting, Positioning) analysis with the PentaHelix concept. Researchers produce research using SWOT and STP, it can be seen what strategies are suitable for developing a business, from the results of SWOT there is a suitable SO strategy to use so that the business can continue to grow, and from the results of STP, consumers who shop at creative craft SMEs are not impulsive buyers but shop according to their needs.</p>Putri Amanda, Muhammad Syahbudi, Aqwa Naser Daulay
Copyright (c) 2024 Putri Amanda, Muhammad Syahbudi, Aqwa Naser Daulay
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https://ilomata.org/index.php/ijjm/article/view/1264Wed, 07 Aug 2024 10:29:46 +0000The Effect of Return on Equity, Capital Adequacy Ratio and Financing to Deposit Ratio on Return on Assets of PT. Bank Muamalat Tbk
https://ilomata.org/index.php/ijjm/article/view/1274
<p>The aim of this study is to analyze the impact of Return on Equity (ROE), Capital Adequacy Ratio (CAR), and Financing to Deposit Ratio (FDR) on the Return on Assets (ROA) in PT. Bank Muamalat Tbk. Quantitative approaches are used using secondary data. The data collection process involves the analysis of quarterly financial reports published by P.T. Bank Muamalat in the period 2014-2023. The researchers analyzed the loss report, the financial position report and the calculation report of the minimum capital provision obligation. Statistical analysis is carried out using the SPSS version 29 program, where double linear regression methods are applied to data processing. The results of statistical analysis based on Test F show that at a 95% confidence level (α = 0.05), the variables ROE, CAR, and FDR together or simultaneously have a significant influence on ROA. The research hypothesis states that the independent variable has a significant impact on Return on Assets (ROA) as a dependent variable. From the results of the T test, the ROE variable has a significant effect on ROA of PT Bank Muamalat Tbk, while the CAR and FDR variables have no effect on ROA of PT Bank Muamalat Tbk. The estimate model yielded R values of 0.993 and R square of 0.986. This suggests that there is a very significant correlation between the free and the bound variables, where 98.6% of the changes in the binding variables can be explained by the free variables in this model. As for the other 1.4% affected by aspects not covered in the model.</p>Mhd Rizki Khairi, Atika, Nur Ahmadi Bi Rahmani
Copyright (c) 2024 Mhd Rizki Khairi, Atika, Nur Ahmadi Bi Rahmani
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https://ilomata.org/index.php/ijjm/article/view/1274Wed, 07 Aug 2024 10:33:09 +0000Implementation of Word of Mouth Marketing (WOMM) Quality in Reveling Nasabah Interest in PPR Products with SWOT Analysis
https://ilomata.org/index.php/ijjm/article/view/1279
<p>This study aims to analyze the implementation of Word of Mouth Marketing (WOMM) quality in increasing customer interest in Home Ownership Loan (PPR) products at BTN KCP Syariah Setia Budi using SWOT analysis. This research employs SWOT analysis (Strenght, Weakness, Opportunities, Threats) as its foundational framework. The results indicate that WOMM has significant potential to attract customer interest, particularly through the strength of satisfied customers' credibility and the superior quality of services. Major opportunities are also identified in the growth of digital and social media and the increasing trust in sharia financial products. However, challenges include dependence on customer perceptions, limited control over WOMM messages, and intense market competition. With the right strategies, such as enhancing service quality, leveraging social media, and encouraging positive testimonials, BTN KCP Syariah Setia Budi can optimize the positive impact of WOMM to strengthen the market position of their PPR products.</p>Ibnu Syawali Manurung, Nursantri Yanti, Muhammad Lathief Ilhamy Nasution
Copyright (c) 2024 Ibnu Syawali Manurung, Nursantri Yanti, Muhammad Lathief Ilhamy Nasution
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https://ilomata.org/index.php/ijjm/article/view/1279Wed, 07 Aug 2024 10:36:28 +0000Analysis of Marketing Strategies of Qardh Products Containing Fat in Increasing the Number of Customer at Syariah Bank Indonesia KCP Medan Aksara
https://ilomata.org/index.php/ijjm/article/view/1280
<p>In facing this dynamic, the BSI KCP Medan Aksara branch in Medan City has an undeniable role. As one of the existing BSI branches, BSI KCP Medan Aksara is required to not only provide quality sharia banking products and services, but also to become a forum for meeting customer needs by prioritizing sharia principles. Gold-backed Qardh products not only meet customers' financial needs, but also provide solutions that are in line with their religious beliefs and values. This research uses a qualitative research method with an analysis instrument using SWOT which aims to identify factors that influence the effectiveness of marketing strategies, as well as understanding how banks can overcome existing challenges. With an interview instrument and involving 3 respondents. Based on the research results, this research produces that Based on the SWOT results it can be concluded that the strategy chosen by Bank Syariah Indonesia KCP Medan Aksara is SO (Strength and Opportunities) by utilizing a wide branch network to hold education and seminars about Gold Backed Qardh products, optimizing technology sophisticated information to develop mobile applications and online platforms, train sales forces to provide education and consultation to the upper middle market segment, develop strategic partnerships with other sharia financial institutions to develop new products and services, use social media for intensive promotional campaigns about products Gold Backed Qardh. Being in quadrant I position shows a very favorable situation for the company to carry out an aggressive/growth strategy.</p>Melisa Ananda Putri Ritonga, Nurul Inayah, Aqwa Naser Daulay
Copyright (c) 2024 Melisa Ananda Putri Ritonga, Nurul Inayah, Aqwa Naser Daulay
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https://ilomata.org/index.php/ijjm/article/view/1280Wed, 07 Aug 2024 10:39:28 +0000Impact of Social Environment, Financial Education, and M-Banking Features on Impulsive Buying Behavior Among Indonesian University Students
https://ilomata.org/index.php/ijjm/article/view/1321
<p>This study aims to determine the effect of social environment, financial education, and e-commerce supporting features on m-banking on impulsive buying behavior. This quantitative research uses a population of students from the Faculty of Islamic Economics and Business at UIN Sumatera Utara, employing multiple linear regression analysis with SPSS v.26. The sampling method used was purposive sampling technique using the slovin formula. The results of this study can highlight the importance of more integrated and practical financial education programs in universities. If it is proven that lack of financial literacy increases impulse buying behavior, educational institutions can develop curricula that focus more on money management and the impact of impulse spending. If m-banking features are proven to contribute to impulse buying behavior, then app developers can introduce features that encourage users to be more conscious about their spending. If peer influence is shown to have a significant impact on impulse buying behavior, then there needs to be a social intervention that educates students about social influences on their spending. Thus, collaboration between universities and m-banking service providers can strengthen financial education and impulse spending control efforts.</p>Gina Fadhilah, Laylan Syafina, Tuti Anggraini
Copyright (c) 2024 Gina Fadhilah, Laylan Syafina, Tuti Anggraini
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https://ilomata.org/index.php/ijjm/article/view/1321Wed, 07 Aug 2024 10:41:59 +0000Analysis of Financial Accounting Standards for Entities Without Public Accountability Application for Financial Statements at MSME Rahmah Laundry
https://ilomata.org/index.php/ijjm/article/view/1281
<p>This research aims to analyze the application of the Finanscial Accounting Standard of Non-Public Accountability Entities ( SAK ETAP) as the basis in the preparation of financial report at Micro small and Medium Enterprises Rahmah Laundry. The research use a qualitative approach with descriptive analysis methods, Research data collection was carried out through observation, interviews, documentation, and other supporting sources obtained from the research location. This study highlight how Rahmah Laundry compiles there financial statement. The result of the research show the owner has not followed the standards set by Finanscial Accounting Standard of Non-Public Accountability Entities (SAK ETAP) in the recording and compilation of his financial report due to obstacles he faces such as low awareness, skills and knowledge of the owner of Rahmah Laundry about Finanscial Accounting Standard of Non-Public Accountability Entities (SAK ETAP).</p>Sakinah Zulfitri, Laylan Syafina, Yenni Samri Julianti Nasution
Copyright (c) 2024 Sakinah Zulfitri, Laylan Syafina, Yenni Samri Julianti Nasution
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https://ilomata.org/index.php/ijjm/article/view/1281Thu, 08 Aug 2024 02:31:00 +0000The Influence of Transformational Leadership and Organizational Citizenship Behavior on Employee Performance with Work Passion as Moderation
https://ilomata.org/index.php/ijjm/article/view/1350
<p>The creative industry has emerged as a rapidly growing sector in the global economy, with the challenge of maintaining employee performance being a primary concern. This study investigates the impact of Transformational Leadership and Organizational Citizenship Behavior (OCB) on Employee Performance, with Work Passion as a moderating factor. Data were collected from 220 employees in the creative divisions of television media companies in Jakarta, chosen through purposive sampling, and analysed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results reveal that Transformational Leadership significantly enhances OCB, positively affecting Employee Performance. Work Passion, a crucial element in this study, strengthens the impact of OCB on Employee Performance, indicating its crucial role in fostering innovation, quality, and dedication in the creative industry. These findings suggest that industry practitioners should focus on psychological factors like Work Passion to maximise the benefits of transformational leadership and OCB in improving employee performance. The implications highlight the need for leaders to communicate a clear vision and foster an environment where work passion can thrive, ultimately leading to superior performance outcomes.</p>Hermawan Susanto Ndruru, Ferryal Abadi
Copyright (c) 2024 Hermawan Susanto Ndruru, Ferryal Abadi
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https://ilomata.org/index.php/ijjm/article/view/1350Fri, 16 Aug 2024 07:07:22 +0000