Ilomata International Journal of Management https://www.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 has collaborated with the <a href="https://pppji.id/" target="_blank" rel="noopener">Perkumpulan Profesi Pengelola Jurnal 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&amp;sort=cp-f&amp;st1=Ilomata+International+Journal+of+Tax+and+Accounting&amp;sid=08f161d84a0515763336b0837dc27995&amp;sot=b&amp;sdt=b&amp;sl=56&amp;s=ALL%28Ilomata+International+Journal+of+Management%29&amp;cl=t&amp;ss=plf-f&amp;ws=r-f&amp;ps=r-f&amp;cs=r-f&amp;origin=searchbasic&amp;zone=queryBar&amp;sessionSearchId=08f161d84a0515763336b0837dc27995&amp;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, 03 Apr 2024 07:05:42 +0000 OJS 3.1.2.4 http://blogs.law.harvard.edu/tech/rss 60 The Effect of Consumer Perceptions and Innovation Adoption on Their Intentions to Purchase Online https://www.ilomata.org/index.php/ijjm/article/view/1082 <p>Technological changes affect various aspects of human life and daily activities. Technological advances can make the intensity of human perception comprehensive; the benefits, risks, and convenience felt when shopping online will certainly influence intentions. This research aims to analyse perceived benefits, perceived risks, perceived ease of use, and consumer innovation adoption on online shopping intentions simultaneously and partially. The population in this study consisted of people who had or were currently shopping online. The sample for this research consisted of 388 respondents. The sampling technique is non-probability sampling using the purposive sampling method. Primary data by distributing questionnaires to potential consumer respondents. The analysis techniques used are instrument tests, multiple linear regression, the F test, the t test, and the coefficient of determination. The research results show that perceived benefits, perceived risks, perceived ease of use, and consumer innovation adoption simultaneously and partially influence online shopping intentions. Consumers are expected to know their rights and obligations in terms of protection and do not need to hesitate to report the risks they receive when shopping online.</p> Anisah, Emmy Indrayani, Didin Mukodim Copyright (c) 2024 Anisah, Emmy Indrayani, Didin Mukodim https://creativecommons.org/licenses/by/4.0 https://www.ilomata.org/index.php/ijjm/article/view/1082 Wed, 03 Apr 2024 00:00:00 +0000 Fraud Triangle Analysis Detects Fraudulent Financial Statements Using A Fraud Score Model from BUMN Bank 2012-2022 https://www.ilomata.org/index.php/ijjm/article/view/1101 <p>This study delves into anti-fraud measures within Indonesia's banking sector, specifically focusing on four state-owned banks (BUMN). Against a backdrop of financial challenges faced by entities like Krakatau Steel and Jiwasraya, the government and Financial Services Authority (OJK) introduced internal controls to rebuild public trust. However, concerns arise with the establishment of BUMN holding companies, consolidating top executives. Public trust significantly influences BUMN performance, leading to reinforced banking regulations by OJK. This research employs SPSS Version 25 to scrutinize the impact of pressure, opportunity, and rationalization on financial statement fraud in state-owned banks from 2012 to 2022. The study's noteworthy findings reveal that financial stability, external pressure, financial targets, and rationalization do not effectively detect financial statement fraud, while the nature of the industry and ineffective monitoring demonstrate the potential to identify such fraud. These insights contribute to a comprehensive understanding and improved prevention and management strategies for financial statement fraud in Indonesia's state-owned banking sector, emphasizing the influence of the fraud triangle.</p> Almandio Adha, Emmy Indrayani Copyright (c) 2024 Almandio Adha https://creativecommons.org/licenses/by/4.0 https://www.ilomata.org/index.php/ijjm/article/view/1101 Wed, 03 Apr 2024 00:00:00 +0000 Customer Loyalty in the case of Business-to-Business Company: Will Marketing Mix Still Work? https://www.ilomata.org/index.php/ijjm/article/view/1118 <p>Through this research, researchers highlighted the role of the marketing mix in influencing customer loyalty in business-to-business (B2B) companies. Researchers also highlighted the role of purchase decisions as a mediator between marketing mix and customer loyalty. From the conceptual perspective, marketing mix is generally considered more appropriate for B2C type companies, however, a number of studies show that marketing mix can also be applied as a marketing strategy for B2B but in a more complex context. In terms of methodology, this research approach is quantitative, and uses Partial Least Square analysis techniques. The analysis units involved are individuals who have been customers of B2B companies for at least 3 years and are spread across Jabodetabek. Due to limited B2B customers, the survey distribution technique was carried out using the snowball sampling method. The distribution of questionnaires was carried out for six months from September 2023-February 2024. The results obtained show that purchasing decisions cannot mediate between marketing mix and customer loyalty, however marketing mix can influence customer loyalty in B2B type companies. The managerial implication of the results of this research is that B2B companies can implement a marketing mix to encourage customer loyalty.</p> Muhammad Azka Prasetya, Anita Maharani, Shine Pintor Siolemba Patiro Copyright (c) 2024 Muhammad Azka Prasetya, Anita Maharani, Shine Pintor Siolemba Patiro https://creativecommons.org/licenses/by/4.0 https://www.ilomata.org/index.php/ijjm/article/view/1118 Wed, 03 Apr 2024 00:00:00 +0000 Analyzıng the Impact of Knowledge Sharıng in Vırtual Teams: Practıcal Evıdence from Indonesıa Open Unıversıty https://www.ilomata.org/index.php/ijjm/article/view/1120 <p>Remote studying and working pose challenges to personal development. In this environment, knowledge sharing is essential for improvement and serves as a vital organizational tool. However, many Open University students remain unaware of the benefits derived from active engagement in Virtual Teams. This research examines the impact of knowledge sharing and skill application in virtual team sessions, focusing on the Master of Management program at the Indonesia Open University. A qualitative method through Focus Group Discussions (FGDs) with 40 <em>'the Ready to Contribute' (Siap Berkarya)</em> participants was employed. Key themes identified include leadership effectiveness, digital culture assimilation, self-efficacy, work-life balance, and the potential evolution of human resource management. The study underscores the importance of transparent communication, mutual trust, and effective coordination for virtual team functionality. It contributes to organizational policy development, emphasizes digital well-being's significance in today's digital age, and enhances understanding of virtual teams' complex dynamics.</p> Sri Yusriani, Shine Pintor Siolemba Patiro, Endi Rekarti, Charisma Rahmat Pamungkas, Nunung Nurbaeti Copyright (c) 2024 Sri Yusriani, Shine Pintor Siolemba Patiro, Endi Rekarti, Charisma Rahmat Pamungkas, Nunung Nurbaeti https://creativecommons.org/licenses/by/4.0 https://www.ilomata.org/index.php/ijjm/article/view/1120 Sat, 13 Apr 2024 00:00:00 +0000 Application of Critical Chain Project Management on Engine Maintenance at PT. Rekatama Putra Gegana Aviation https://www.ilomata.org/index.php/ijjm/article/view/1126 <p>Planning is a crucial element for aircraft maintenance companies to achieve higher profitability. However, in practice, the company still employs traditional planning methods, which are deemed inefficient as they do not consider the productivity of each task involved, leading to issues arising from human behavior tendencies causing additional time for task completion. Aircraft maintenance planning can be improved by employing the Critical Chain Project Management (CCPM) method, which offers a different approach to determining the time and cost of aircraft maintenance. This method addresses multitasking, student syndrome, Parkinson's law, and provides buffers at the end of tasks. Analysis results show that the completion time for tasks within the company, totaling 76 days, differs by 14 days compared to the completion time using the CCPM method, which is 62 days. This indicates that employing the CCPM method for engine maintenance is more effective and efficient. The efficiency achieved amounts to Rp7,036,323.</p> Ridha Azka Raga, Husna Putri Pertiwi, Jasrial Jasrial Copyright (c) 2024 Ridha Azka Raga, Husna Putri Pertiwi, Jasrial Jasrial https://creativecommons.org/licenses/by/4.0 https://www.ilomata.org/index.php/ijjm/article/view/1126 Sat, 13 Apr 2024 00:00:00 +0000 Analysis of QRIS Payment System Financial Literacy and Financial Management Performance on the Development of MSMEs https://www.ilomata.org/index.php/ijjm/article/view/1123 <p>Research purposes This is for analyze use system QRIS payments, literacy finance, performance management. Types of research This is descriptive quantitative, data collection using instrument study with those who have determined based on development theory between variable. Population in research This as many as 85 perpetrators businesses in the district Pandeglang and all over perpetrator as many as 85 business actors were created sample data observation. The data analysis method uses interpretation SPSS statistics 25. Research results show that QRIS, Literacy finance, Performance Management finance No influential or not impact to development MSME income in the sub-district Pandeglang. Recommendation for research Next, you can adding variables like variable satisfaction, attitude in use, motivation usage, and others so that expected results study the later can become donation thoughts and materials consideration so that you can increase use of QRIS. Implications Of these variables, financial literacy has the greatest influence on interest in using QRIS. Therefore, the government needs pay attention to and strengthen policies, especially in the field of financial literacy, as the main factor in increasing the interest of MSMEs and the public in using QRIS as a means of payment transactions.</p> Hamdan Hamdan, Yoga Adiyanto, Deni Sunaryo Copyright (c) 2024 Hamdan Hamdan, Yoga Adiyanto, Deni Sunaryo https://creativecommons.org/licenses/by/4.0 https://www.ilomata.org/index.php/ijjm/article/view/1123 Mon, 22 Apr 2024 09:04:49 +0000 The Impacts of Organizational Changes on Negative Emotion Resulting on Employee Resistance in the Insurance Office of PT Asuransi Cakrawala Proteksi Indonesia (ACPI) https://www.ilomata.org/index.php/ijjm/article/view/1141 <p>Recently, the insurance industry has been dealing with industrial revolution 4.0, which is a major change in the technology sector that causes many changes in other sectors. The industrial revolution 4.0 begins with the utilization of moveable and controllable machines in the production process. It starts from using simple robots to sophisticated computers. The potential impact of Industry 4.0 is the emergence of employee resistance to change in the organization. This research aims to reveal, analyze, and discuss the role of organizational changes in predicting negative emotions and impacts on resistance to change. The sample used in this research was 101 participants, who were employees at &nbsp;PT Asuransi Cakrawala Prokteksi Indonesia (ACPI). Then, the sampling technique used saturated sampling and a questionnaire as a data collection tool. Structural Equation Modeling (SEM) analysis was used as a data analysis technique using the SMART PLS 3 application. The results of this research indicate that organizational change caused significant negative emotions among employees. Eventually, employees became resistant. The limitation of this research was that it only involved employees of the ACPI’s insurance office in all regions of Indonesia, so the generalization of the results of the research could not be conducted.</p> Azuarini Diah Parwati, Shine Pintor S Patiro, Minrohayati Copyright (c) 2024 Azuarini Diah Parwati, Shine Pintor S Patiro, Minrohayati https://creativecommons.org/licenses/by/4.0 https://www.ilomata.org/index.php/ijjm/article/view/1141 Mon, 22 Apr 2024 09:07:32 +0000