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  • Enhancing Inventory Efficiency: the Role of Strategic Management Accounting and Integrated Management Accounting Information systems

    Authors: Lilis Puspitawati, Iqbal Lhutfi, Inomjom Qudratov

    DOI: 10.1080/23311975.2024.2429801

    Abstract

    This study explores how strategic management accounting (SMA) and Management Accounting Information System (MAIS) are used in inventory management and their impact on efficiency. This study involved 114 café and restaurant managers in Bandung, Indonesia as the sample. Data were analysed with PLS software, revealing that SMA and MAIS positively affect managerial efficiency. However, this study found that not all cafés and restaurants implement these systems effectively due to poor integration of SMA and MAIS indicators. This research highlights that effective use of SMA and MAIS significantly improves inventory management by providing accurate and timely information, which supports better decision-making and improves business performance. SMA is particularly useful for understanding market trends and competitors’ costs, thus simplifying inventory management. This study introduces a new approach to managing stock quantities, leading to improved operational efficiency and competitive advantage. In addition, the study also emphasises the importance of risk assessment and technology in inventory management for more precise measurement and better management practices. © 2024 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group.

    Author keywords

    Business, Management and Accounting; Information & Communication Technology (ICT); integrated management accounting information systems; Inventory efficiency; Management Accounting; managerial efficiency; operational efficiency; strategic management accounting

    This article can be accessed at https://www.scopus.com/pages/publications/85209938439

  • Regional Competitive Advantage of Agriculture as The Leading Sector in Garut Regency, West Java Province, Indonesia

    Authors: Lia Warlina ; Eddy Soeryanto Soegoto ; Sri Supatmi ; Dina Oktafiani ; Rakhmat Jatnika

    DOI: 10.15549/jeecar.v10i1.1084

    Abstract

    This research aims to determine agriculture as the leading sector for regional competitive advantage in the Garut Regency. The method used was Location Quotient, Shift-Share Analysis, and Klassen Typology to classify the sectors and determine the structural pattern of economic development in the Garut Regency. The findings of Location Quotient indicate that agriculture is the leading sector in Garut Regency. The shift-share calculation shows that agriculture has the highest national share and the most significant growth change but has a negative value on proportional shift (industry mix) and differential shift (competitive effect). Based on the Klassen typology, the agricultural sector is in Quadrant II, the developed but depressed industry. The results showed that the agriculture, forestry, and fisheries sector in Garut Regency has a competitive advantage, but it has not been supported structurally in West Java Province. © 2023, Institute of Eastern Europe and Central Asia. All rights reserved.

    Author keywords

    agriculture; competitive advantages; Garut Regency; regional; sector

    This article can be accessed at: https://www.scopus.com/pages/publications/85146905241

  • Boosting Customer Trust: Pricing, Experience and Value 

    in Enchanting West Java Tourism

    Authors: Henny Utarsih ; Yuyus Suryana ; Sucherly ; Diana Sari ; Agus Riyanto

    DOI: 10.15549/jeecar.v10i6.1497

    Abstract

    This study investigates the influence of experiential marketing and price on customer trust, with customer value as a moderating factor. Employing a sample of 200 respondents using proportionate stratified random sampling, data is collected through a survey with a structured questionnaire. Analysis via Structured Equation Modeling (SEM) using LISREL software highlights significant effects. Price exhibits a notable impact on customer trust, emphasizing its role in shaping perceptions. Furthermore, the joint influence of experiential marketing and price underscores a holistic approach. The study contributes to understanding the nuanced interplay among these variables, aiding businesses in refining trust-building strategies. By recognizing customer value’s moderating role, this research provides valuable insights for effective customer relationship management. © 2023, Institute of Eastern Europe and Central Asia. All rights reserved.

    Author Keywords

    customer trust; customer value; experiential marketing; price

    This article can be accessed at https://www.scopus.com/pages/publications/85178310462

  • The Strategic Development of Maritime Connectivity in the Border Area in Indonesia

    Authors: Arjuna Rizaldi ; Ady Muzwardi ; Edward Santoso ; Muhammad Iffan ; Mirta Fera

    DOI: 10.15549/jeecar.v10i4.1378

    Abstract

    Indonesia is an archipelago where eight out of 38 Indonesian provinces are characterized by islands. Thus, the connectivity between islands is substantial in supporting economic development. This research aims to display the possible maritime connection and excavate the obstacles to improving maritime connectivity in the area. This research is qualitative comparative research using the Miles and Huberman model and analyzes it with the Graph Connectivity Node theory, comparing it with actual nodes in the areas and materializing the possible challenge and obstacles in connecting the nodes using RCA and 5 Whys Analysis as the tool. The data is obtained through two ports located in Kepulauan Riau Province. The research finds that the obstacles in connecting the node are infrastructure, budget, and interconnection with other forms of transportation. Therefore, the impact of this research on improving the node lies in the policy to overcome the obstacles encountered. © 2023, Institute of Eastern Europe and Central Asia. All rights reserved.

    Author keywords

    Archipelago; connectivity node; economic development; maritime connectivity; strategic development

    This article can be accessed at: https://www.scopus.com/pages/publications/85165362568

  • Determining Factors for The Successful of Financial Reporting in Indonesian State-Owned Enterprises

    Authors: Lilis Puspitawati, Muhamad Iqbal Santosa

    DOI: 10.47750/QAS/26.206.25

    Abstract

    The increasing losses experienced are a threat to the business sustainability of state-owned companies in Indonesia. This condition is allegedly due to an ineffective financial reporting system which has an impact on producing low quality accounting information. This research aims to prove the relationship between internal auditors and accounting information systems on the quality of financial reporting at state-owned banks in Indonesia. Quantitative descriptive methods are used to test the influence between variables, then the theoretical model will be tested using the Partial Least Square Structural Equation Model. The research sample was 67 accounting and finance managers of state-owned banks who were selected based on a simple random sampling technique with a minimum sample referring to the provisions of the rule of thumb. Empirically, this research shows that the research model can be tested and that there is a close relationship between the quality of internal auditors and accounting information systems on the quality of state-owned bank financial reports in Indonesia. Meanwhile, the other findings: the effectiveness of accounting information systems contributes more closely to the quality of financial reporting compared to the quality of internal auditors; Auditor competency is the main determining factor for auditors to carry out their role effectively; and ease of access are the main determining factors for the functioning of the accounting information system in the company. © 2025, SRAC – Romanian Society for Quality. All rights reserved.

    Author keywords

    and Financial Reports; Internal Auditors; Quality of Accounting Information Systems

    This article can be accessed at https://www.scopus.com/pages/publications/105006626378

  • Financial Accounting Reporting Determination of the Performance of Regional Equipment Organization Management in Indonesia

    Authors: Sri Dewi Anggadini, Dean Subhan Saleh, Asep Saepudin, Afif Syarifudin Yahya, Surtikanti, Trisna Dewi

    DOI: 10.47750/QAS/26.209.36

    Abstract

    This study aims to specify extent of impact of management performance and technological utilization on strength of accounting systems. Research approach employed is quantitative, with a poll method utilizing elaborative analysis approaches. Survey instruments were employed to gather information, interviews, and sustained by scholarly research. Accounting and finance departments of 98 Regional Apparatus Organizations served as study cohort, applying intentional sampling approach employed for subject selection. The analysis encompassed descriptive and verificative analyses, with data processed using SmartPLS 4.0 software. The findings indicate that management performance significantly influences strength of accounting systems, showing a direct correlation. Similarly, technology utilization significantly affects strength of accounting systems, also displaying a direct correlation. It is undeniable that financial reporting systems contribute to orderly conduct of organizational business processes by adhering to clear procedures aligned with applicable standards. This research holds implications for governmental organizations in Indonesia, emphasizing the importance of leveraging information technology and implementing financial reporting systems. This approach enables management personnel to deliver accurate and timely information, thereby enhancing the quality of financial reporting as a form of activity accountability. © 2025, SRAC – Romanian Society for Quality. All rights reserved.

    Author keywords

    Efficacy of Financial reporting systems; Integration of IT Solutions; Performance Management

    This article can be accessed at https://www.scopus.com/pages/publications/105023662771

  • Impact of Knowledge Management, IT, Community Service, 

    and University Branding on Education Quality

    Authors: Umi Narimawati ; Marliana Budhiningtias Winanti ; Syahrul Mauluddin ; Dadang Munandar ; Denok Sunarsi

    DOI: 10.15549/jeecar.v10i6.1505

    Abstract

    This study aimed to investigate and comprehend the effects of knowledge management adoption, information technology utilization, and community service programs on university branding and their subsequent impact on the overall quality of education in private tertiary institutions (PTS) in the West Java and Banten region. The research design was quantitative, using a survey approach and a simple random sampling method to gather data from 226 lecturers from private tertiary institutions in West Java and Banten. PLS software version 3.0, based on the Partial Least Squares (PLS) approach, was used to analyze the data. The results showed that knowledge management implementation had no discernible impact on university branding, as shown by a t-statistic value of 1.594 and a P-value of 0.112. © 2023, Institute of Eastern Europe and Central Asia. All rights reserved.

    Author Keywords

    community service program; implementation of knowledge management; quality of education; university branding; utilization of information technology

    This article can be https://www.scopus.com/pages/publications/85178284931

  • Innovation Development of Small Business in Indonesia

    Authors: Intan Permana ; Tomas Chochole ; Nizar Alam Hamdani ; Retno Purwani Sari

    DOI: 10.15549/jeecar.v10i6.1511

    Abstract

    This study examines the factors influencing innovation development in small businesses in Indonesia across various sectors. Innovation is widely recognized as a critical factor in the competitiveness of businesses. This development potential is essential for the entrepreneurs who participated in the questionnaire survey. In fact, out of a total of 85.50% of them are already currently running a business, and they also consider innovation very important. A sample of 400 small business owners was analyzed using descriptive analysis to identify eight factors related to innovation development, including knowledge exploitation, interactive processes, knowledge-intensive business process improvement, new technology-based firms, go-to-market strategies, stricter regulation, and stimulation. The results revealed that three factors were particularly dominant in innovation development. Specifically, knowledge exploitation was strongly correlated with knowledge-intensive, while interactive processes were strongly correlated with knowledge exploitation. Finally, knowledge-intensive was strongly related to knowledge exploitation. These findings underscore the importance of knowledge and interaction in driving innovation among small businesses in Indonesia. By prioritizing these dominant factors, small businesses can develop strategies to remain competitive in a rapidly evolving business environment. © 2023, Institute of Eastern Europe and Central Asia. All rights reserved.

    Author Keywords

    innovation development; interactive process; knowledge exploitation; knowledge intensive

    This article can be accessed at https://www.scopus.com/pages/publications/85178284543

  • Contrasting the Drivers of Islamic Bank Adoption in Indonesia

    Authors: Wenda Wahyu Christiyanto, Vanessa Gaffar, Hilda Monoarfa, Denny Andriana, Eddy Soeryanto Soegoto

    DOI: 10.15549/jeecar.v10i4.1353

    Abstract

    This study aims to determine Indonesia’s Islamic Bank Adoption drivers, especially in some customer groups. PLS-SEM is an analytical method used to test hypotheses. The analysis results show that the mediation type is partial mediation, but the mediation type for East Java customers and Generation Z is complete mediation. Based on the results, Islamic Banks must maintain their excellence to attract more customers. The sense of security in using Islamic Bank products and services is the primary indicator for East Java, generation Z, and non-generation Z customers. The reliability of Islamic Bank products and services is the primary indicator for non-East Java customers. Islamic Banks must also be able to build customer intentions to use Islamic Bank products and services, especially for Generation Z East Java customers. This study finds that intention needs to be built to increase the Adoption of Islamic banking products and services. © 2023, Institute of Eastern Europe and Central Asia. All rights reserved.

    Author keywords

    adoption; Islamic bank; multigroup analysis; PLS-SEM

    This article can be accessed at https://www.scopus.com/pages/publications/85164180477

  • Tourist Satisfaction in Era Society 5.0 as a Marketing Strategy

    Authors: Tuti Anggraeni, Vanessa Gaffar, Disman, Puspo Dewi Dirgantari, Trustorini Handayani

    DOI: 10.15549/jeecar.v10i6.1509

    Abstract

    This research aims to develop a marketing strategy for the Society 5.0 era by increasing tourist satisfaction in the lodging industry’s business sector. Utilizing a quantitative approach with online data distribution, the sample in this study is 128 respondents. The PLS-SEM data analysis technique was used to analyze the questionnaire data. The study’s results indicate that technological innovation services and tourist engagement influenced tourist satisfaction. In contrast, human innovation services, which have no direct impact on tourist satisfaction, must first be filtered through the variable measuring tourist engagement. The engagement of tourists is a moderating variable that influences tourist satisfaction. As tourists directly experience technological and human innovation services, they will affect tourist satisfaction. This research allows business actors in the lodging establishment industry to develop marketing strategies that increase tourist satisfaction, thereby increasing tourist trust and repeated visits in the future. © 2023, Institute of Eastern Europe and Central Asia. All rights reserved.

    Author keywords

    marketing strategy; Society 5.0; tourist engagement; tourist satisfaction

    This article can be accessed at https://www.scopus.com/pages/publications/85178268286