Innovation Business Management and Accounting Journal

Building Indonesian Democracy: Maintaining The Balance Between Civility, Reconciliation, and The Role Of Opposition In Monitoring Power

Ida Ayu Gerhana Saraswati Dharmmesta — 2025-04-05

This research aims to discuss the function of the opposition in the context of democracy and the important role of the opposition in monitoring power. The research method used is a qualitative approach with descriptive analysis. The research findings show that Indonesian democracy requires a harmonious balance between maintaining social harmony through civility and reconciliation and ensuring the role of an effective opposition as a watchdog of power. The opposition is vital in maintaining transparency and accountability and encouraging government policies that are more responsive to public interests. Without constructive opposition, democracy risks losing its essence as an open and accountable system. This research contribution highlights the importance of the opposition as a partner to the government in creating inclusive and effective policies. It also emphasizes the need for regulations that strengthen the opposition's position in parliament and build a competitive yet polite political culture. Research recommendations include strengthening opposition rights, reducing fat coalitions, and increasing freedom of speech and media to strengthen a more mature and sustainable Indonesian democracy.

Implementation of the Protocoler's Role on Facilitating the Agenda of the Regional Head

Ade Guruh Diputra — 2025-04-10

This study aims to analyze the role of the Protocol Section in facilitating the Regional Head's agenda, as well as identifying inhibiting and supporting factors that affect its performance. The research was conducted in the Protocol Section of Pasuruan City at the Regional Secretariat Office of Pasuruan City, Panggungrejo District, Pasuruan City, East Java Province. The data analysis technique in this study used descriptive qualitative analysis. This research found that the Pasuruan City Protocol and Leadership Communication Section has a strategic role in supporting the Regional Head's agenda and creating a positive image of the government. Based on Perwali Number 53 of 2022, this section has carried out the tasks of leadership facilitation, guest management, agenda preparation, and government communication. With an achievement of 90% of the annual target and completion of 107 out of 112 service requests, the effectiveness of this section's work is relatively high. The evaluation of the Regional Government Work Plan (RKPD) for the fourth quarter of 2024 also showed good performance, including budget management. However, challenges remain in improving human resources, SOP-based discipline, and optimizing regulations. Increased transparency, archive systems, and effective communication are needed to strengthen government professionalism. Regular evaluation and modern management are needed to improve the effectiveness and transparency of governance. This research is expected to help the Protocol and Communication Section of Pasuruan City Leaders improve human resources through continuous training, including event management, protocol, and readiness to face urgent situations. In addition, using technology can improve efficiency, communication, transparency, and governance accountability.

Factors of Earnings Management: Empirical Study of the Main Board Consumer Non-Cyclicals Sector on the IDX for the Period 2020-2023

Suci Sekar Melati — 2025-05-17

This study seeks to evaluate and analyze the factors influencing profits management in firms within the consumer non-cyclicals sector listed on the main board of the Indonesia Stock Exchange from 2020 to 2023. The research factors encompass free cash flow, profitability, audit quality, board of commissioners size, and board of directors. This study employs a purposive sampling method, yielding a sample of 33 companies from a research population of 40 companies. The four-year observation period resulted in 132 observations that met the research criteria. The analysis reveals that free cash flow, audit quality, profitability, and board of directors size have a significant effect on earnings management, while the size of the board of commissioners does not have a significant effect on earnings management.

Talent Management and Performance of Manufacturing Firms in Nigeria

Nicholas Ngozi Igwe — 2025-05-17

This study examined the nature of the relationship that exists between talent management and organizational performance in selected manufacturing firms in Anambra State, Nigeria. The study was anchored on Resource Based Theory (RBT). The research used the cross-sectional research design to plan for the study. The population of the study stood at three hundred and twenty (320) workers selected from different departments in the organizations. The sample size was one hundred and twenty three (123) workers which was arrived at using Taro Yamane (1967) formula. Data were collected using structured questionnaire from the random sampled workers of the selected manufacturing firms in Anambra State. The reliability of the measuring instrument was tested using Cronbach Alpha. The data were presented using descriptive statistics and Pearson correlational analysis was used in testing the hypotheses. The study revealed that there was a positive significant relationship between the dimensions of talent management (talent attraction, talent development, talent retention) on organizational performance dimensions (job satisfaction, employee loyalty, and employee commitment) respectively. The study concluded that manufacturing firms which have the capacity and resources to attract talents tends to guarantee employee job satisfaction more than those which lack the required resources. The study recommended that manufacturing firms should exhibit objectivity in recruitment process, offer the right reward, provide job security, and invest in staff welfare so as to increase the chances of attracting highly talented employees.

Innovation and Competitive Advantage in the Selected Manufacturing Firms in the South-East, Nigeria

Nnenne Adani — 2025-06-12

The study examined the extent to which innovation influence competitive advantage in the selected manufacturing firms in the South-East, Nigeria. This study adopted descriptive survey research design. The target population in this study was two thousand and two (2002) staff in the selected manufacturing firms in Southeast, Nigeria. Random sampling was used to obtain a sample size of 322 respondents. Primary data were collected with the use of structured questionnaire. Pearson Product-moment Correlation was used to test the hypothesis, which revealed that: innovation exerts a moderate statistical influence on competitive advantage in selected manufacturing firms in Southeast, Nigeria (r = 0.61, p < .01). In conclusion, innovative firms are likely to enjoy competitive advantage more than those who maintain old ways of doing business. The study recommends that manufacturing firms should continuously review and improve their product offerings by introducing innovative features and attributes that set them apart in the industry.

Promoting Inclusion in Nepal: Case Studies of Children with Autism Spectrum Disorder and Down Syndrome in a Classroom Embracing Inclusive Education

Rabindra Shiwakoti — 2025-06-12

This study examined the case studies of children with autism spectrum disorder and down syndrome in an inclusive education classroom. The objectives of this study focus on lived experiences of children with autism spectrum disorder and down syndrome within an inclusive classroom. Drawing on the principles of inclusive education and the unique socio-cultural context of Nepal, the study examines the specific support strategies employed to facilitate their learning and participation. The study has been conducted through qualitative case study of two children, one with autism spectrum disorder and the other with Down syndrome, within an inclusive classroom in Bhaktapur, Nepal. Document review, observation guidelines and interview guidelines were used in this study. Semi-structured interviews were also conducted with teachers and specialists. The collected data is analyzed using thematic analysis, a systematic approach involving several key steps. The themes are reviewed and refined through discussion and comparison with the original data, ensuring they accurately reflect the collected information. This study finds the critical importance of individualized approaches, highlighting how visual supports, structured routines, and sensory regulation strategies significantly benefited the student with ASD. Conversely, the student with Down syndrome thrived in collaborative learning environments, underscoring the value of peer interaction and strengths-based pedagogy. The study emphasizes that successful inclusion in Nepal necessitates ongoing teacher training, collaborative partnerships between educators, families, and therapists, and a sustained commitment to dismantling barriers to create a truly inclusive learning environment where all children can thrive.

Relationship between Electronic Banking and Customer Satisfaction: Evidence from Enugu, Nigeria

Ejike Miracle Okechukwu — 2025-06-14

Extant literature has shown conflicting results on the relationship between e-banking and bank customer satisfaction. Moreover, this research area has scanty empirical evidence in Nigeria. As a result, this study examined the relationship between e-banking and customer satisfaction in Enugu, Nigeria. The research was anchored on Davis’ (1989) technology acceptance model. The study population comprises 1,004,132 adult bank customers. A sample of 400 customers was determined using Yamane’s formula. The survey utilized convenience sampling to select participants who had used the e-banking tools. The research data were collected and analyzed using a structured questionnaire and Pearson Product-moment Correlation technique. The survey determined a positive correlation among Internet banking, ATM, POS, mobile banking, and customer satisfaction. The management of banks was advised to conduct period security checks on the firm’s websites; monitor and update ATMs at regular intervals; standardize POS service operations and charges for banks and independent operators; and deploy user-friendly mobile Apps for effective service delivery.

Assessing the Contribution of Tourism to Economic Growth in Nepal

Krishna Prasad Ojha — 2025-06-14

This study examines the impact of tourism on Nepal’s economic growth using time-series data from 2001 to 2024. Employing linear and multiple regression analyses, results show a significant upward trend in tourist arrivals, increasing by approximately 1,493 visitors annually, and a corresponding rise in tourism’s contribution to GDP by 0.0184 percentage points per year. A strong positive correlation (r = 0.87) between tourist arrivals and GDP contribution underscores tourism’s key role in economic development. Despite a sharp decline in tourism during 2020 due to the COVID-19 pandemic, structural break analysis indicates a resilient recovery in subsequent years. Stationarity tests show that important variables were not stable, so we adjusted the data to make it suitable for accurate time-series modeling. Findings highlight the sustained and growing economic importance of tourism in Nepal and suggest avenues for future research incorporating advanced modeling techniques.

Management Accounting Systems and Organizational Performance of Commercial Banks in Nepal

Ballav Niroula — 2025-06-14

This study investigates the profound influence of management accounting systems (MAS) on the organizational performance of commercial banks in Nepal. Drawing upon a quantitative research design with a sample of 385 employees from Kathmandu Valley’s commercial banks, the research explores how key MAS components, namely, controlling and reporting, budgeting, decision-making, costing systems, and performance evaluation, collectively impact various dimensions of organizational success. The findings reveal a generally positive perception among employees regarding the effectiveness of these practices. Correlation analysis indicates moderate positive relationships between all management accounting practices and organizational performance, with budgeting demonstrating the strongest association. Regression analysis further confirms that controlling and reporting, budgeting, costing systems, and performance evaluation practices exert a significant positive impact on organizational performance. However, decision-making practices were found to have an insignificant impact within this model. This study presents crucial theoretical and practical implications, emphasizing the need for Nepalese commercial banks to strengthen their management accounting frameworks to improve operational efficiency, strategic decision-making, and competitive positioning in a dynamic financial context.

The Impact of Green Economy Implementation on MSMEs in Musi Rawas District and its Implications on Business Growth

Nopa Dwi Saputra — 2025-06-28

This study aims to analyze the impact of implementing green economy principles on micro, small, and medium enterprises (MSMEs) in Musi Rawas Regency and examine its implications for business growth. Green economy emphasizes resource efficiency, waste reduction, and environmental sustainability without ignoring economic growth. The method used in this study is a qualitative-descriptive approach with data collection through interviews, observations, and documentation studies of several MSME actors who have implemented environmentally friendly practices. The results of the study indicate that some MSMEs that adopt green economy principles, such as the use of environmentally friendly raw materials and good waste management, experience an increase in business image, customer loyalty, and cost efficiency in the long term. However, limited access to information, technology, and financing are major challenges in implementing a green economy widely. The implications of these findings indicate that with the support of appropriate policies and ongoing training, the green economy can be a significant driver of MSME business growth in the region. Therefore, synergy between the government, business actors, and financial institutions is needed to strengthen the green MSME ecosystem in Musi Rawas Regency.

Employee Engagement and Employee Motivation Among Manufacturing Firms in Nigeria

Chinenye Maureen Nuel-Okoli — 2025-06-28

This study examined the relationship between employee engagement and employee motivation in selected manufacturing firms in Anambra State. The study was based on Resource-Based Theory (RBT) and employed a cross-sectional research design. The target population comprised 320 employees from various departments within the organizations. A sample size of 123 workers was determined using Taro Yamane’s (1967) formula. Data were collected through structured questionnaires administered to randomly selected employees from manufacturing firms in Anambra State. The reliability of the measurement instrument was assessed using Cronbach's Alpha. Descriptive statistics were used to present the data, while Pearson’s correlation coefficient was applied to test the hypotheses. The study revealed that employee engagement positively and significantly relates to employee motivation in selected manufacturing firms in Anambra State. In conclusion, a positive work environment driven by motivated employees can also contribute to lower turnover rates, which is particularly beneficial in an industry where retaining skilled workers is vital for sustained success. To leverage the link between engagement and motivation, the study recommends that firms should focus on creating an engaging workplace culture. This could involve regular feedback sessions, team-building activities, and ensuring that employees feel valued and involved in decision-making processes.